The commissioner of revenue is charged with the responsibility of collecting all taxes set out herein due to the state, and in addition to the requirements set out herein, is authorized to promulgate such rules and regulations as will further implement the full collection of all taxes herein imposed:

(1)Tax Collected from Consumers. The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done;

Terms Used In Tennessee Code 57-4-302

  • Commission: means the alcoholic beverage commission, created pursuant to chapter 1 of this title. See Tennessee Code 57-4-102
  • License: means the license issued pursuant to this chapter. See Tennessee Code 57-3-101
  • Licensee: means any person to whom such license has been issued pursuant to this chapter. See Tennessee Code 57-3-101
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Restaurant: means any public place kept, used, maintained, advertised and held out to the public as a place where meals are served and where meals are actually and regularly served, without sleeping accommodations, such place being provided with adequate and sanitary kitchen and dining room equipment and seating capacity of at least forty (40) people at tables, having employed therein a sufficient number and kind of employees to prepare, cook and serve suitable food for its guests. See Tennessee Code 57-4-102
  • Retailer: means any person who sells at retail any beverage for the sale of which a license is required under this chapter. 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
(2)Tax to Be Separately Displayed from List Price. The commissioner may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sale check, or other proof of sale;
(3)

(A)Bond of Licensee. Every licensee permitted to do business in this state shall, as a condition precedent to the granting of a license, in addition to all other requirements set out herein, post with the commissioner an indemnity bond with good and solvent corporate surety, approved by the commissioner, in an amount equal to four (4) times the average monthly tax liability as determined by the commissioner or in the amount of one thousand dollars ($1,000), whichever is greater, conditioned upon the proper payment of all taxes for which the sale licensee may become liable. If a restaurant is licensed by the commission under § 57-4-101(i), the bond amount imposed shall be one fifth (1/5) the amount specified in this subdivision (3)(A). The forfeiture or cancellation of the bond, for any reason whatsoever, shall automatically revoke the license granted herein. The bond provided for herein shall run for such time as may be determined by the commissioner.
(B) Certificate of Deposit. In lieu of a corporate surety on the bond required by subdivision (3)(A), the commissioner may allow the licensee to secure such bond by depositing collateral in the form of a certificate of deposit, as accepted and authorized by the banking laws of this state, which has a face value equal to the amount of the bond. Such collateral may be deposited with any authorized state depository designated by the commissioner. Interest on any deposited certificate of deposit shall be payable to the licensee who has deposited it as collateral, or to such person as the licensee or the certificate may direct.
(4)Time of Payment. The tax levied hereunder in § 57-4-301(c) shall be due and payable monthly, on the first day of each month, and for the purpose of ascertaining the amount of tax payable under this chapter, it is the duty of all licensees on or before the fifteenth day of each month to transmit to the commissioner, upon forms prescribed, prepared and furnished by the commissioner, returns showing the gross sales, as the case may be, arising from all sales taxable under this chapter during the preceding calendar month;
(5)Tax Transmitted with Return. At the time of transmitting the return required hereunder to the commissioner, the licensee shall remit to the commissioner therewith the amount of tax due under the applicable provisions of this chapter, and failure to so remit such tax shall cause the tax to become delinquent; and
(6)Form of Payment. All taxes, interest and penalties imposed under § 57-4-301(c) shall be paid to the commissioner at Nashville in the form of remittance required by the commissioner.
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