The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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State Alcoholic Beverage Tax

Reference Number: MTAS-1878
Tennessee Code Annotated
Reviewed Date: November 16, 2017
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Revenue Class: Intergovernmental Revenue

Fund: General

Account No.: 33540

Description: Any seized intoxicating liquors or vehicles associated with the production or transport of illegal intoxicating liquors are turned over to the Alcoholic Beverage Commission for public sale as contraband by the Commissioner of General Services. A portion of the revenue from sales of these contraband items goes to the municipality where the officer who made the seizure works.

Authorization: T.C.A. § 57-9-115; T.C.A. § 59-9-201

Requirements or Restrictions: None

Current Rate: Ninety percent of proceeds from the sale of seized liquor and 50 percent of proceeds from the sale of seized vehicles, aircraft and boats.

Frequency of Payment: Periodic. Depends on the frequency of seizures by cities and sales by the state.

Late Pay Penalty: N/A

Exemptions: N/A

Collection: The Commissioner of General Services collects the money at the time of the sale then forwards it to municipalities.

Use Restrictions: N/A