- In-state beer importer or brewery -– Because you can lawfully sell to retailers within your own county, you must file an information report. If you do not sell to retailers, you will file a zero return each period.
- Out-of-state importer or brewery – Because Tennessee law restricts you from selling directly to Tennessee retailers, you do not need to file a report.
- Tobacco wholesaler/distributor – If you have a tobacco tax account with the state of Tennessee or regularly file the TOB552 return, you are required to file a report. If you do not sell to Tennessee retailers, you will file a zero return monthly.
- Distributor of non-beer and non-tobacco products – If you do not make sales to Tennessee retailers, then you will not be required to file the information report.