Liquor-by-the-drink Tax

• LBD-1- How to Register for LBD
• LBD-2 - How to Calculate Gross Sales
• LBD-3 - Accounting for Spillage, Breakage, and Theft
• LBD-4 - Price Schedule Overview
• LBD-5 - How to File Price Schedule Using TNTAP
• LBD-6 - When to File Annual Price Schedule
• LBD-7 - Businesses Must Use Standard Price Schedule Form
• LBD-8 - How New Business Should Determine Average Pour for Price Schedule
• LBD-9 - No Requirement to Include LBD or Sales Tax in Drink Price on Menu
• LBD-10 - How to Properly Close LBD Account when Closing Business
• LBD-11 - How to Report Sales to Tax-Exempt Entities
• LBD-12 - Sales of Alcohol for Consumption on the Premises to Nonprofit and Government Entities
• LBD-13 - Festival Operator Information
• LBD-14 - Management Company Operating Hotel Bar
• LBD-15 - Bond Amounts
• LBD-16 - What Liquor to Include in Inventory
• LBD-17 - How to Measure and Determine Inventory Values
• LBD-18 - Monthly Inventory Required
• LBD-19 - Businesses That Don't Have Exact Inventory Values When Filing Return
• LBD-20 - Inventory Performed Monthly but Not on First and Last Day of Month