Tenn. Comp. R. & Regs. 1320-05-01-.100 – Alcoholic Beverages and Beer

(1) All sales of alcoholic beverages, including beer, ale and any other malt beverages, are subject to the Sales or Use Tax.
(2) The sales price subject to tax shall include any and all Federal and State taxes, except the tax imposed by T.C.A. § 57-4-301(c) on the sale of alcoholic beverages.

Authority: T.C.A. §§ 67-102 and 67-6-402. Administrative History: Original rule certified June 7, 1974. Amendment filed December 15, 1986; effective January 29, 1987.