A self-distributing beer manufacturer with a tap room on the manufacturing premises is required to report all of its on-premises and off-premises sales for RAP purposes. For more information on when a self-distributing beer manufacturer must report sales, please review the following scenarios.
Scenario 1:
A beer manufacturer has a restaurant/tap room on the premises of the manufacturing facility. This location sells beer that is manufactured on the premises and sells beer for immediate consumption on the premises. However, this location makes no off-premises sales and does not allow customers to leave with beer. Here, the beer manufacturer would be required to report its sales of beer consumed on the premises for RAP reporting purposes.
Scenario 2:
A beer manufacturer has a restaurant/tap room on the premises of the manufacturing facility, and the beer manufacturer owns an additional restaurant at separate location in the county where the manufacturing facility is located. Here, the beer manufacturer would be required to report both the beer transferred to the separate location and the sales of beer consumed on premises for RAP reporting purposes.
Scenario 3:
A beer manufacturer has a restaurant/tap room on the premises of its manufacturing facility and sells beer in take-home packs. This beer manufacturer would be required to report the sales of beer consumed on the premises and the sales of all beer sold in take-home packs for RAP reporting purposes.
This article was updated on May 16, 2023, to clarify the reporting requirements as required under Tennessee law. The previous RAWD-14 may be accessed here.
Reference: Tenn. Code Ann. § 57-5-101(g)(5); Tenn. Code Ann. § 67-6-410.
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