New businesses that will be subject to the liquor-by-the-drink tax are required to file a price schedule with the Department of Revenue before beginning business. The beginning price schedule should be based on what the business thinks its prices and pour sizes will be. If, after three months of ongoing business, the business finds that its actual prices and/or pour sizes are different than originally reported, it should amend its price schedule. Price schedules should be submitted and amended through the Tennessee Taxpayer Access Point (TNTAP) account.
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