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Finance

Wholesale Beer Tax

Legal Basis of Tax

An ordinance designating the Department of Finance as the tax collection official for the collection of certain taxes and fees including tourist accommodation taxes, alcohol privilege taxes, wholesale beer and liquor taxes, and franchise fees for the Metropolitan Government and amending the Metropolitan Code accordingly.(ORDINANCE NO. BL2012-156)

 The wholesale beer tax is imposed at 17% of retailer's purchases of beer from licensed wholesalers. It is sometimes thought of as a local tax and one of the few taxes not administered by the department. It is administered by beer wholesalers while the Department of Revenue has the responsibility of auditing. The wholesalers distribute the bulk of the revenue back to the city and county governments on the basis of sales in those jurisdictions. They also remit a small portion to the Department of Revenue for its auditing expense. (http://www.state.tn.us/revenue/taxguides/index.shtml)

Forms

All  wholesale beer returns need to be completed in its entirety and submitted to the Collections Office, along with payment by the 20th of each month.

To access forms, click on the state's link below:

Wholesale Beer Tax Return 

(The remittance amount owed to the county should reflect line 2 on the Wholesale Beer Tax return BER107.)

Please mail returns to:
Collections Office
P.O. Box 196300
Nashville, TN 37219-6300

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