| 4 | 3 | | |
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| 5 | 4 | | HOUSE BILL 160 |
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| 6 | 5 | | By McCalmon |
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| 7 | 6 | | |
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| 8 | 7 | | |
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| 9 | 8 | | HB0160 |
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| 10 | 9 | | 001619 |
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| 11 | 10 | | - 1 - |
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| 12 | 11 | | |
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| 13 | 12 | | AN ACT to amend Tennessee Code Annotated, Section |
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| 14 | 13 | | 57-3-207, relative to taxes. |
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| 15 | 14 | | |
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| 16 | 15 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE: |
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| 17 | 16 | | SECTION 1. Tennessee Code Annotated, Section 57-3-207(t), is amended by deleting |
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| 18 | 17 | | the subsection and substituting instead the following: |
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| 19 | 18 | | (t) |
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| 20 | 19 | | (1) The sale of wine authorized by this section for consumption on the |
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| 21 | 20 | | premises of a winery, a farm wine producer, or a satellite facility of a winery or |
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| 22 | 21 | | farm wine producer is subject to sales tax. |
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| 23 | 22 | | (2) The sale of wine authorized by this section for consumption on the |
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| 24 | 23 | | premises of a winery, a farm wine producer, or a satellite facility of a winery or |
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| 25 | 24 | | farm wine producer, including samples for tasting, with or without charge, and |
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| 26 | 25 | | wine sold at retail in sealed containers for consumption on the premises to the |
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| 27 | 26 | | extent permitted under federal law, are not subject to taxation pursuant to ยง 57-4- |
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| 28 | 27 | | 301(c). |
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| 29 | 28 | | SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it. |
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