ALC-16 - Distilleries - Alcohol Taxes – Reporting

Distilleries should use Tennessee Form ALC 101 - Distiller's Alcoholic Beverage Tax Return - to report and pay gallonage tax on their own product that they retain for their own incidental use (for example, product served at a party held for distillery employees). Such use is limited to no more than 100 cases per month.

Distilleries should not report on Form ALC 101 product that they serve to customers as free samples. Product served as free samples by distilleries must be purchased from a licensed wholesaler.

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