Bill
Bill > SB1072
summary
Introduced
02/05/2025
02/05/2025
In Committee
Crossed Over
Passed
05/27/2025
05/27/2025
Dead
Signed/Enacted/Adopted
05/27/2025
05/27/2025
Introduced Session
114th General Assembly
Bill Summary
As enacted, exempts the sale of wine for consumption on the premises of a winery or farm wine producer, including the premises of a satellite facility, including tastings and sealed bottles sold at retail for consumption on the premises, from the liquor-by-the-drink tax on alcoholic beverages. - Amends TCA Section 57-3-207.
AI Summary
This bill amends Tennessee law to modify the tax treatment of wine sales at wineries, farm wine producers, and their satellite facilities. Specifically, the bill clarifies that while wine sales in these locations will remain subject to standard sales tax, they will be exempted from the liquor-by-the-drink tax (referenced as § 57-4-301(c)). This exemption applies to both wine consumed on-premises, including tasting samples (whether free or charged), and wine sold in sealed containers for on-site consumption, as permitted by federal law. The changes will take effect on July 1, 2025, and are designed to provide a tax benefit to wineries and farm wine producers by reducing their tax burden on wine sales and tastings. By removing the liquor-by-the-drink tax for these specific sales, the bill aims to support and potentially encourage local wine production and direct sales at wineries and their satellite locations.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (3)
Last Action
Comp. became Pub. Ch. 477 (on 05/27/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB1072&ga=114 |
| BillText | https://publications.tnsosfiles.com/acts/114/pub/pc0477.pdf |
| Fiscal Note - HB0160 | https://www.capitol.tn.gov/Bills/114/Fiscal/HB0160.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/SB1072.pdf |
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