TN

Tennessee DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Tennessee. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Tennessee today.

Statute

“Requirements The establishment must have a federal basic permit to manufacture, bottle, or rectify wine before they can qualify for a direct shipper license. ”

https://www.tn.gov/abc/licensing/direct-shipper.html

Compliance reference

  • Sales tax collected by

    Single source

    Shipper

  • Excise tax collected by

    Preliminary

    Shipper

  • Shipment report frequency

    Preliminary

    Quarterly

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This TN reference text was published 2021-10-15, before the 2026-09-12 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Excise return frequency (alternate schedule)

    Preliminary

    Annually

  • Permit term

    Single source

    1 year

  • Direct shipping allowed

    Preliminary

    Yes

  • Permit required

    Cross-source verified

    Yes

  • Volume limit unit

    Preliminary

    9-liter cases

  • Age verification required

    Cross-source verified

    Yes

  • Volume limit

    Cross-source verified

    3

  • Reporting frequency

    Cross-source verified

    Monthly

  • Permit fee

    Single source

    $150

  • Volume limit basis

    Preliminary

    Per consumer per month

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Permit expiration anchor

    Single source

    Anniversary

  • Reporting frequency threshold (gallons)

    Single source

    0

Sales-tax rate

Base state sales-tax rate

Cross-source verified

7%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
ABV 0–21%: rate 1.21
Excise rate basis
Per gallon
Excise rate per unit
$1.21
Federal basic permit required
Yes
Franchise tax required
Yes
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
—
Permit application URL
https://aca-prod.accela.com/TABC
Product registration required
Yes
Maximum local sales-tax add-on
2.75%
State sales-tax rate
7%
Single local use-tax rate option
No

Primary sources

3