| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | HOUSE BILL 160 | |
| 3 | 3 | By McCalmon | |
| 4 | 4 | ||
| 5 | 5 | SENATE BILL 1072 | |
| 6 | 6 | By Johnson | |
| 7 | 7 | ||
| 8 | 8 | ||
| 9 | 9 | SB1072 | |
| 10 | 10 | 001619 | |
| 11 | 11 | - 1 - | |
| 12 | 12 | ||
| 13 | 13 | AN ACT to amend Tennessee Code Annotated, Section | |
| 14 | 14 | 57-3-207, relative to taxes. | |
| 15 | 15 | ||
| 16 | 16 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE: | |
| 17 | 17 | SECTION 1. Tennessee Code Annotated, Section 57-3-207(t), is amended by deleting | |
| 18 | 18 | the subsection and substituting instead the following: | |
| 19 | 19 | (t) | |
| 20 | 20 | (1) The sale of wine authorized by this section for consumption on the | |
| 21 | 21 | premises of a winery, a farm wine producer, or a satellite facility of a winery or | |
| 22 | 22 | farm wine producer is subject to sales tax. | |
| 23 | 23 | (2) The sale of wine authorized by this section for consumption on the | |
| 24 | 24 | premises of a winery, a farm wine producer, or a satellite facility of a winery or | |
| 25 | 25 | farm wine producer, including samples for tasting, with or without charge, and | |
| 26 | 26 | wine sold at retail in sealed containers for consumption on the premises to the | |
| 27 | 27 | extent permitted under federal law, are not subject to taxation pursuant to ยง 57-4- | |
| 28 | 28 | 301(c). | |
| 29 | 29 | SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it. |