Part Definitions

  1. Law
  2. Tennessee Code
  3. Intoxicating Liquors
  4. Wholesale Taxes
  5. Wholesale Beer Tax
  6. Part Definitions

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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 collected by a wholesaler;
  5. “Municipality” means any town, city or taxing district incorporated under the laws of this state;
  6. “Net tax” means the amount of tax to be paid to a county or municipality after deduction of the percentage due the department and the percentage retained by a wholesaler;
  7. “Person” means any individual, partnership, corporation, association, syndicate, or any other combination of individuals;
  8. “Quality control standard” means a standard under which a wholesaler determines whether beer is marketable due to product deterioration or due to improper packaging or handling by the manufacturer or wholesaler;
  9. “Retailer” means a person who sells beer for consumption and not for resale;
  10. “Wholesale” or “wholesale sale” means a sale, gift, or other transfer and delivery of beer by a wholesaler to any person other than another wholesaler, but there shall not be included within the meaning of either term any gratuitous dispensing of beer by a brewery of its own manufacture which is consumed on the premises; and
  11. “Wholesaler” means a person or entity that sells beer to retailers, including any manufacturer authorized to sell directly to retailers pursuant to § 57-5-101.


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