Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-01 - Beer and Alcoholic Beverages of Not More Than Five Percent by Weight and Wholesale Tax Act
Section 1320-04-01-.14 - OUT OF STATE BREWERS
Universal Citation: TN Comp Rules and Regs 1320-04-01-.14
Current through September 24, 2024
Out of state brewers and/or importers engaged in interstate commerce only shall be allowed the same privileges of qualification, domestication, registration and payment of all applicable taxes as are required of Tennessee brewers. Such out of state brewers and/or importers so desiring to qualify in this state will be unconditionally liable for any and all taxes, fees and charges imposed by statute upon Tennessee brewers.
Authority: T.C.A. § 67-1-102.
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