RAWD-12 - Determining if Wholesaler Must File Report if Only Small Amount of Sales

If you make sales of beer or tobacco products of any amount, you are required to report those sales.                              

However, if your sales of food, candy, and non-alcoholic beverages for resale are less than $500,000 per year as reported on Schedule A, Line B, of the Tennessee sales and use tax return, you would not be required to report the sales of food, candy, and non-alcoholic beverages.