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Home > Taxes > Liquor-by-the-drink Tax

Liquor-by-the-drink Tax

Tax Registration (PDF)

Instructions for Application for Registration (PDF)

Returns

Bonds

Other Form

Alcoholic Beverages and Beer Tax Guide (PDF)

Important Notice (PDF)

TAX AT A GLANCE

The liquor-by-the-drink tax is a gross receipts tax imposed on retailers licensed to sell alcoholic beverages for consumption on the premises.

DUE DATE
Monthly – 15th of the month

TAX RATES
15% of gross receipts

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