SB 111 - HB 142
FISCAL NOTE
Fiscal Review Committee
Tennessee General Assembly
January 14, 2025
Fiscal Analyst: Elizabeth Bransford | Email: elizabeth.bransford@capitol.tn.gov | Phone: 615-741-2564
SB 111 - HB 142
SUMMARY OF BILL: Authorizes a licensee holding at least 51 percent ownership interest
in a winery and a manufacturer (distillery) adjacent to one another and located on the same deeded
property to offer product tastings and make retail sales for on or off premises consumption of its
wine and alcoholic beverages manufactured on such property. Requires an area be designated on the
overlapping premises, other than on the bonded premises of the winery or distillery, for such
tastings and retail sales.
FISCAL IMPACT:
NOT SIGNIFICANT
Assumptions:
• Pursuant to Tenn. Code Ann. § 57-3-207(f), a licensed winery may serve wine as tasting
samples and may sell wine at retail in sealed containers on any and all real property owned
or leased by the winery. Such wine must be manufactured on the premises of the winery.
• Pursuant to Tenn. Code Ann. § 57-3-202(i), a licensed distillery is authorized to serve
samples and to sell alcoholic beverages for consumption on the premises of any and all real
property owned or leased by the distillery. Such beverages must be manufactured on the
premises of the distillery.
• Authorizing a licensee with at least 51 percent ownership interest in an adjacent winery and
distillery, located on the same deeded property, to offer product tastings and retail sales for
consumption of products manufactured by either the winery or distillery will not
significantly impact tax or licensing revenue.
• Any impact on the overall sales of alcohol in Tennessee or operations of the Alcoholic
Beverage Commission is estimated to be not significant.
CERTIFICATION:
The information contained herein is true and correct to the best of my knowledge.
Bojan Savic, Executive Director