Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-06 - Local Option Liquor Rules
Section 1320-04-06-.04 - WHOLESALE CASE TAX
Universal Citation: TN Comp Rules and Regs 1320-04-06-.04
Current through September 24, 2024
(1) For the purpose of reporting and paying the tax set out at T.C.A. §57-706, the following amounts will constitute a case of alcoholic beverages:
(a) The following amounts constitute a case
of distilled spirits:
1. Three (3) containers
with a capacity of more than 64 ounces each but not exceeding 128 ounces
each.
2. Six (6) containers with
capacity of more than 32 ounces each but not exceeding 64 ounces
each.
3. Twelve (12) containers
with a capacity of more than 25.6 ounces each but not exceeding 32 ounces
each.
4. Twelve (12) containers
with a capacity of more than 16 ounces each but not exceeding 25.6 ounces
each.
5. Twenty-four (24)
containers with a capacity of more than 12.8 ounces each but not exceeding 16
ounces each.
6. Twenty-four (24)
containers with a capacity of more than 8 ounces each but not exceeding 12.8
ounces each.
7. Forty-eight (48)
containers each with a capacity of 8 ounces.
8. One hundred twenty (120) containers each
with a capacity of 1.6 ounces or less.
9. Six (6) containers each with a capacity of
1.75 liters.
10. Twelve (12)
containers each with a capacity of 1 liter.
11. Twelve (12) containers each with a
capacity of 750 milliliters.
12.
Twenty-four (24) containers each with a capacity of 500 milliliters.
13. Forty-eight (48) containers each with a
capacity of 200 milliliters.
14.
One hundred twenty (120) containers each with a capacity of 50
milliliters.
(b) The
following amounts constitute a case of wine:
1. Four (4) containers with a capacity of
more than 64 ounces each but not exceeding 128 ounces each.
2. Six (6) containers with a capacity of more
than 32 ounces each but not exceeding 64 ounces each.
3. Twelve (12) containers with a capacity of
more than 25.6 ounces each but not exceeding 32 ounces each.
4. Twelve (12) containers with a capacity of
more than 16 ounces each but not exceeding 25.6 ounces each.
5. Twenty-four (24) containers with a
capacity of more than 12.8 ounces each but not exceeding 16 ounces
each.
6. Twenty-four (24)
containers with a capacity of more than 8 ounces each but not exceeding 12.8
ounces each.
7. Forty-eight (48)
containers each with a capacity of 8 ounces or less.
8. Four (4) containers each with a capacity
of 3 liters.
9. Six (6) containers
each with a capacity of 1.5 liters.
10. Twelve (12) containers each with a
capacity of I liter.
11. Twelve
(12) containers each with a capacity of 750 milliliters.
12. Twenty-four (24) containers each with a
capacity of 375 milliliters.
13.
Forty-eight (48) containers each with a capacity of 187 milliliters.
14. Sixty (60) containers each with a
capacity of 100 milliliters.
15.
The number of any containers with a capacity of 2 liters or with a capacity of
more than 3 liters necessary to equal 12 liters of wine.
(2) Cases will be determined on a fractional basis of the amounts specified above (for example, two-thirds (2/3) of a case of fifths with one-third (1/3) case of pints constitute a case or two-thirds (2/3) of a case of fifths with one-third (1/3) case of five hundred (500) milliliter containers constitute a case).
(3) Cases may be of assorted sizes and brands of alcoholic beverages. Distilled spirits and wine may not, however, he mixed in the same case.
Authority: T.C.A. §§67-101, 57-132 and 57-136.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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