A common carrier that contracts with direct shippers to deliver wine, beer, or any other alcoholic beverage to individual consumers in Tennessee must submit a monthly report of such deliveries with the Department of Revenue. The reports should be filed online in TNTAP at tntap.tn.gov/eservices/_/.
For more information on how to file the reports and what information should be included in the reports, see Important Notice 18-07.
Reference: Tenn. Code Ann. § 57-3-217.