Beer Barrelage
The beer barrelage tax is imposed on wholesale and importing distributors or manufacturers of beer who sell or distribute beer in Tennessee.

Beer Wholesale Tax
The wholesale beer tax is imposed at 17% of retailer's purchases of beer from licensed wholesalers. It is sometimes thought of as a local tax and one of the few taxes not administered by the department. It is administered by beer wholesalers while the Department of Revenue has the responsibility of auditing. The wholesalers distribute the bulk of the revenue back to the city and county governments on the basis of sales in those jurisdictions. They also remit a small portion to the Department of Revenue for its auditing expense.

DUE DATES
Beer Barrelage
Monthly - 20th of the month

Beer Wholesale Tax
Monthly - 20th of the month

TAX RATES
Beer Barrelage
$4.29 per 31-gallon barrel

Beer Wholesale Tax
17% of the wholesale selling price

TAX PAYMENT
Mail tax payments to:

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick St.
Nashville, TN  37242

CONTACT PHONE NUMBERS
Statewide toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600