Amends TCA Title 57, Chapter 5 and Title 67, Chapter 4.
Tennessee HB0521 proposes to reduce the special privilege tax on beer from $4.29 to $2 per barrel and reallocates the revenue, with one dollar designated for the highway fund for litter prevention and the other for recycling grants. The bill also removes provisions related to the collection and administration of the barrel tax by the commissioner of revenue and repeals certain tax provisions contingent on future legislation regarding beverage container deposits. This legislation affects individuals and entities involved in the storage, sale, distribution, or manufacturing of beer in Tennessee.
Tennessee HB0521 proposes to reduce the special privilege tax on beer from $4.29 to $2 per barrel and reallocates the revenue, with one dollar designated for the highway fund for litter prevention and the other for recycling grants. The bill also removes provisions related to the collection and administration of the barrel tax by the commissioner of revenue and repeals certain tax provisions contingent on future legislation regarding beverage container deposits. This legislation affects individuals and entities involved in the storage, sale, distribution, or manufacturing of beer in Tennessee.
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