The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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State-Shared Beer Tax

Reference Number: MTAS-1877
Tennessee Code Annotated
Reviewed Date: September 14, 2016
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Revenue Class: Intergovernmental Revenue

Fund: General     

Account No.: 33530

Description: State tax on the manufacture, sale, and transportation of beer, of which the municipalities receive a share of 10.05 percent of the total taxes, distributed based on population.

Authorization: T.C.A. § 57-5-201 et seq.

Requirements or Restrictions: None.

Current Rate: $4.29 per 31-gallon barrel; returns are based upon population. Revenue generated from the increase from $3.40 to $3.90 is allocated to the state highway fund

Frequency of Payment: Semi-annually.

Late Pay Penalty: 10 percent interest and penalty is collected by the state. T.C.A. § 57-5-204.

Exemptions: Beer and ale sold for consumption at U.S. military installations.

Collection: State forwards municipality’s share semi-annually.

Use Restrictions: None

Responsible: