What legislation was passed in 2015 that affects Tennessee alcohol sales and taxes?

Beer Manufacturer's Ability to Operate as a Retailer

Public Chapter 176 deletes Tenn. Code Ann. § 57-5-101(c)(3), making applicable statewide, instead of in certain areas only, the authority for a beer manufacturer to operate as a retailer at the manufacturer's location or a site contiguous thereto.

Effective: April 16, 2015

Manufacturer’s Ability to Purchase Alcoholic Beverages

Public Chapter 269 allows manufacturers to buy alcoholic beverages under TENN. CODE ANN. § 57-3-602(a) and requires a person to have a nonresident seller's permit if selling or distributing any alcoholic beverages to a licensed manufacturer.

Effective: April 24, 2015

Wine Samples and Certain Wine Sold in Sealed Containers

Public Chapter 270 clarifies that samples of wine are not subject to the privilege tax levied on the sale of alcoholic beverages under Tenn. Code Ann. § 57-4-301(c) for on premise consumption at the winery or on the farm winery producer's premises other than the bonded areas, and clarifies that wine sold in sealed containers for consumption at the winery or on the farm winery producer's premises is not subject to such tax. The law clarifies that it is applicable to any sales made on or after May 24, 2014.

Effective: April 24, 2015

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