Tenn. Comp. R. & Regs. 0100-10-.02 - TAXES (WHEN DUE)

The taxes levied on sales made by a winery direct shipper as authorized by T.C.A. § 57-3-217 and these TABC Rules are due and payable on the first day of each month following the month during which the sales occur, and are delinquent if not paid on or before the twentieth day of the following month. The wine gallonage tax is delinquent if not paid by the fifteenth of the following month. For the purpose of ascertaining the amount of tax due, it is the duty of any direct shipper licensed under this section to transmit to the Tennessee Department of Revenue the appropriate returns on forms required by the Commissioner of the Tennessee Department of Revenue.


Tenn. Comp. R. & Regs. 0100-10-.02
Original rule filed October 14, 2014; effective January 12, 2015. Amendments filed September 29, 2022; effective 12/28/2022.

Authority: T.C.A. §§ 57-3-217, 57-3-302, and 57-3-303.

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