SB1072 amends Tennessee tax law to subject sales of wine for on-premises consumption at wineries and farm wine producers to sales tax.
SB1072 modifies Tennessee Code Annotated, Section 57-3-207, to change the tax treatment of wine sales for on-premises consumption at wineries, farm wine producers, and their satellite facilities. Under the new law, these sales will be subject to sales tax, including samples given for tasting, whether charged for or not. The change takes effect July 1, 2025.
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