10 chapters · 316 sections in this title.
Tenn. Code Ann. § 57-5-115 Requirements — Eligibility for permit
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To be eligible for a permit under this chapter, a person must be a United States citizen, a qualified alien, as defined in § 4-58-102, or have a valid J-1 or F-1 student visa, as verified by the alcoholic beverage commission.
Tenn. Code Ann. § 57-5-201 Barrel tax — Retailers to deal exclusively with Tennessee wholesalers and manufacturers. [Certain provisions subject to contingent repeal. See (a)(2).]
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(a) (1) Every person, firm, corporation, joint-stock company, syndicate or association in this state storing, selling, distributing, or manufacturing such beer or other beverages as are described in this chapter shall pay a special privilege tax, in addition to all other taxes, i…
Tenn. Code Ann. § 57-5-202 Commissioner of revenue — Supervision and collection of tax — Enforcement of law
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(a) The supervision and collection of the tax imposed in § 57-5-201 is under the direction of the commissioner of revenue. The commissioner shall expend so much of four percent (4%) of the amount received thereunder each year as may be necessary to defray the expenses including c…
Tenn. Code Ann. § 57-5-203 Payment of tax money — Deadline
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The tax imposed in § 57-5-201 shall be paid to the department of revenue on or before the twentieth day of the month following the month in which it accrues.