Tennessee Alcoholic Beverage Wholesaler Tax Surety Bond
Any Tennessee based wholesaler that imports distilled alcoholic beverages into the State of Tennessee or receives distilled alcoholic beverages manufactured in Tennessee for eventual retail sale, in any size retail container, or in-state distribution by sale or gift will pay a tax on each gallon or portion of a gallon distributed or sold. All Wholesaler licensees must post a Alcoholic Beverage Wholesaler Tax Surety Bond in a minimum amount of $75,000 for the first 4 months of operation, to be adjusted to an amount not less than 110% of the average monthly tax liability of the wholesaler for the preceding 12-month period. Alcoholic Beverage Wholesaler Tax Surety Bonds must be posted/renewed with the department annually.
Also known as a Wholesale Gallonage Tax Surety Bond.
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