SB1072Introduced

Amends TCA Section 57-3-207.

Tennessee SB1072 amends TCA Section 57-3-207 to exempt the sale of wine for consumption on the premises of wineries or farm wine producers, including satellite facilities, from the liquor-by-the-drink tax. This bill affects wineries and farm wine producers by allowing them to offer tastings and sell sealed bottles for on-premises consumption without incurring this tax. The key provision is the tax exemption specifically for wine sales at these locations.

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Overview

Tennessee SB1072 amends TCA Section 57-3-207 to exempt the sale of wine for consumption on the premises of wineries or farm wine producers, including satellite facilities, from the liquor-by-the-drink tax. This bill affects wineries and farm wine producers by allowing them to offer tastings and sell sealed bottles for on-premises consumption without incurring this tax. The key provision is the tax exemption specifically for wine sales at these locations.

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Sponsor

Unknown

Details
Session

114th General Assembly

Introduced

February 5, 2025

Subjects
52604630

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