HOUSE BILL 160
By McCalmon
SENATE BILL 1072
By Johnson
SB1072
001619
- 1 -
AN ACT to amend Tennessee Code Annotated, Section
57-3-207, relative to taxes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 57-3-207(t), is amended by deleting
the subsection and substituting instead the following:
(t)
(1) The sale of wine authorized by this section for consumption on the
premises of a winery, a farm wine producer, or a satellite facility of a winery or
farm wine producer is subject to sales tax.
(2) The sale of wine authorized by this section for consumption on the
premises of a winery, a farm wine producer, or a satellite facility of a winery or
farm wine producer, including samples for tasting, with or without charge, and
wine sold at retail in sealed containers for consumption on the premises to the
extent permitted under federal law, are not subject to taxation pursuant to ยง 57-4-
301(c).
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.