Bill > HB0160

This bill amends Tennessee tax law to exempt wine sales at wineries, farm wine producers, and their satellite facilities from the liquor-by-the-drink tax. Specifically, the legislation clarifies that sales of wine for on-premises consumption, including wine tastings and sealed bottles sold at retail, will not be subject to taxation under Section 57-4-301(c) of Tennessee law. While these wine sales will still be subject to regular sales tax, they will be relieved from the additional liquor-by-the-drink tax, which is typically applied to alcoholic beverage sales. The bill will take effect on July 1, 2025, and appears designed to provide a tax benefit to Tennessee wineries and farm wine producers, potentially making their on-site sales and tasting experiences more financially attractive. The change applies to both free and paid wine tastings, as well as sealed wine bottles sold for on-site consumption, to the extent permitted by federal law.

Budget and Finance, Government Affairs

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB0160&ga=114