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TN HB0160

Bill

Official Source

Status

Passed

5/27/2025

Primary Sponsor

Jake McCalmon

Click for details

Origin

House of Representatives

114th General Assembly

AI Summary

  • Wine sold for on-premises consumption at wineries, farm wine producers, and their satellite facilities remains subject to standard sales tax
  • Wine sales at these locations are exempt from the additional liquor-by-the-drink tax under § 57-4-301(c), including tasting samples (free or charged) and retail wine sold in sealed containers for on-premises consumption
  • Amends Tennessee Code Annotated, Section 57-3-207(t) to clarify the tax treatment distinction
  • Effective July 1, 2025

Legislative Description

AN ACT to amend Tennessee Code Annotated, Section 57-3-207, relative to taxes.

Wine & Wineries

Last Action

Effective date(s) 07/01/2025

5/27/2025

Committee Referrals

Calendar and Rules4/17/2025
Finance, Ways & Means4/17/2025
Finance, Ways & Means Subcommittee4/10/2025
Finance, Ways & Means4/9/2025
State & Local Government3/11/2025
Departments & Agencies Subcommittee3/5/2025
State & Local Government1/27/2025

Full Bill Text

No bill text available