(a) Any wholesaler who shall import alcoholic beverages into this state, or receive alcoholic beverages manufactured in the state for the purpose of use, resale or distribution by gift or retail sale in this state, shall be required to account for the distribution of all such alcoholic beverages and shall be unconditionally liable for the tax imposed herein for each and every container of alcoholic beverage removed from inventory and not sold or otherwise disposed of in accordance with this chapter or by rules and regulations promulgated by the commissioner of revenue.

Terms Used In Tennessee Code 57-3-307

  • beverage: means and includes alcohol, spirits, liquor, wine, high alcohol content beer, and every liquid containing alcohol, spirits, wine, and high alcohol content beer and capable of being consumed by a human being, other than patent medicine or beer, as defined in §. See Tennessee Code 57-3-101
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Wholesaler: means any person who sells at wholesale any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
(b) The commissioner shall prescribe appropriate rules and regulations for the proper adjustment of the wholesaler’s inventory when alcoholic beverages in the wholesaler’s inventory are rendered unsalable. Before authorizing such an adjustment, a claim in writing and proof must be furnished in support thereof and verified by the department of revenue.
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