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10 chapters · 316 sections in this title.
Tenn. Code Ann. § 57-6-101 Short title
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This part shall be known as the “Wholesale Beer Tax Act.”
Tenn. Code Ann. § 57-6-102 Part definitions
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(1) For the purposes of this part:(1) “Beer” means the beverage defined in § 57-5-101(b);(2) “County” means that portion of a county outside the corporate limits of municipalities therein;(3) “Department” means the department of revenue;(4) “Gross tax” means the amount of tax col…
Tenn. Code Ann. § 57-6-103 Levy of tax — Disposition — Collection
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(a) There is hereby imposed on the sale of beer at wholesale a tax equal to thirty-five dollars and sixty cents ($35.60) per barrel of thirty-one liquid gallons (31 gals.) of beer sold. The tax upon barrels containing more or less than thirty-one gallons (31 gals.) shall be taxed…
Tenn. Code Ann. § 57-6-104 Wholesale prices, container sizes, and sales territories — Regulations — Information declared public record
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(a) Each wholesaler shall maintain a wholesale price list, and shall file the list with the department and with the tax collecting official of each county and municipality wherein the wholesaler makes wholesale sales. Notice of any change in such price list shall be delivered to …
