How do common carriers such as commercial airlines, paddle wheel steamboat companies, and passenger trains calculate wholesale alcoholic beverage tax, and specifically, what constitutes “revenue passenger miles in Tennessee”?

Common carriers such as commercial airlines, paddle wheel steamboat companies, and passenger trains must report their wholesale alcoholic beverage tax liability on the Common Carrier Return.  

 The tax is calculated using the quantity of alcohol purchased in its operating system multiplied by the ratio of “revenue passenger miles in Tennessee” to total miles in its system. Revenue passenger miles in Tennessee are those related to trips originating from or ending in Tennessee – or both originating from and ending in Tennessee.

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