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-.15 - DEFINITION OF IMPORTER

Universal Citation: TN Comp Rules and Regs 1320-04-01-.15
Current through September 24, 2024

The term "importer", as used in Tennessee Code Annotated, Chapters 3 and 4 of Title 57, shall mean a person, firm, corporation, joint-stock company, syndicate or association who brings beer manufactured or brewed in a foreign county from that country into the United States for the purpose of distribution within the United States, with the prior written authorization to do so from the brewer or manufacturer of such products and whosoever does so shall: be registered, be bonded, file monthly reports be permitted to pay barrelage taxes due thereon and be permitted to appoint wholesalers as required by T.C.A. § 57-6-104, all in the same manner as presently required of domestic brewers or manufacturers.

Authority: T.C.A. §§ 67-1-102, 57-5-206, and 57-6-105.

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