Why are distilleries required to file monthly informational reports?

Tennessee law requires the Department of Revenue to distribute four cents per liter of the wholesale gallonage tax (which is $4.40 per gallon) to each county in which a Tennessee distillery that manufactured spirits (on which the tax was paid) is located.

In order for the Department to determine the appropriate amount to distribute to each county,
distilleries are required to report the number of gallons of its product sold to wholesalers each
month. For more information, please read important notice #19-02.

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