Past IssuesThe Grapevine
July 10, 2009
COMPLIANCE UPDATE: TENNESSEE DIRECT SHIPPING LICENSE INFORMATION
The Tennessee Alcoholic Beverage Commission has just released the anticipated information about how to apply for its new wine Direct Shipper License. The carriers are currently working with the state for approval to ship.
The key facts are:
- Became effective July 1, 2009.
- Available to holders of the TTB basic permit as a producer and blender of wine.
- Initial application fee is $300 and license fee is $150 per year. The license can take 4-6 weeks for approval.
- Valid for one year from the date of issuance.
- Allows shipments of up to 9 liters to be shipped for personal use per calendar month and a maximum of 27 liters per year.
- Excise tax of $1.21 per gallon.
- TN has online registration for sales taxes: www.tennesseeanytime.org/bizreg/index.html.
- Sales tax rate is a combined (state and local) 9.25%. The shipping cost, if arranged by the seller, is also taxable.
- Filing frequency depends on volume (monthly, quarterly, annually).
- No shipments to dry zip codes.