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Beer Taxes

Taxes at a Glance

Beer Barrelage - The beer barrelage tax is imposed on wholesale and importing distributors or manufacturers of beer who sell or distribute beer in Tennessee.

Beer Wholesale Tax - The wholesale beer tax is imposed at $35.60 per barrel 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.

Due Dates:

Beer Barrelage - Monthly - 20th of the month
Beer Wholesale Tax - Monthly - 20th of the month

Tax Rates:

Beer Barrelage - $4.29 per 31-gallon barrel
Beer Wholesale Tax - $35.60 per barrel

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