The first step is to register with the Tennessee Department of Revenue for sales tax, business tax, and any additional taxes that may apply. Online registration for liquor-by-the-drink is available online on the Tennessee Taxpayer Access Point (TNTAP) under Register a New Business.
The second step is to apply for a license with the Alcoholic Beverage Commission (“ABC”). Once the application has been submitted to the ABC, the next step is to provide the Department of Revenue with a $10,000 security bond. The bond may be a corporate surety indemnity bond, certificate of deposit or cash bond. Once the bond has been secured, the Department will notify the ABC that the license may be issued.
Reference: See Tennessee Code Title 57, Chapter 4, Consumption for Alcoholic Beverages on Premises and Rules of the Tennessee Department of Revenue Rule 1320-4-2.pdf, for more information. Both resources can be accessed through the Department’s website.