ALC-13 - Common Carriers that Deliver Alcoholic Beverages from Direct Shippers Directly to Consumers Must Report Deliveries to Department

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

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.

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