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10 chapters · 316 sections in this title.
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 …
Tenn. Code Ann. § 57-6-105 Records and reports
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(a) The department shall promulgate rules and regulations covering reports to be made, records to be kept, and other matters pertaining to the administration and enforcement of this part. (b) Without limitation as to other matters to be covered, such rules and regulations shall r…
Tenn. Code Ann. § 57-6-106 Investigations by the department
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(a) The department on its own initiative may, or upon request of any county or municipality receiving this tax shall, make investigations to determine whether the full amount of tax imposed by this part has been paid, providing that any county or municipality requesting such inve…
