™Your Policy Risk Impact Agent
10 chapters · 316 sections in this title.
Tenn. Code Ann. § 57-3-227 Common carrier license
1.7K chars
(a) Beginning January 1, 2023, there is created a common carrier license to be issued by the commission to a person, firm, or corporation that transports goods for a fee, and maintains a regularly established schedule of service within this state to transport wine from a person l…
Tenn. Code Ann. § 57-3-228 Authorization for overlapping premises for winery and manufacturer operations
1.7K chars
(a) Notwithstanding another law to the contrary, a winery licensed under § 57-3-207 and a manufacturer licensed under § 57-3-202 operating on overlapping premises may designate an area of the entities' respective premises that overlap each other for purposes of offering product t…
Tenn. Code Ann. § 57-3-301 Brand name alcoholic beverages — Tax — Sale or importation — Contracts — Revocation of permits or licenses
14.1K chars
(a) As used in this section “brand” means:(1) Each and every distilled spirits, wine product, beer with an alcoholic content of five percent (5%) by weight or greater high alcohol content beer product bearing a distinct brand name or trade name as defined or used by the United St…
Tenn. Code Ann. § 57-3-302 Tax upon distribution or sale — Exemptions
0.7K chars
(a) There is levied upon the sale or distribution by sale or gift a tax of one dollar and twenty-one cents ($1.21) on each gallon of wine, and a like or proportional rate per gallon on wine sold or distributed in any other container of more or less than one gallon (1 gal.); provi…
