Tennessee Code Annotated

Tenn. Code Ann. § 57-4-302 (2026)

Collection of taxes

✓ current as of May 2026

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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;

(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.
  - (i) 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;
  - (ii) In addition to the requirements under subdivision (3)(A)(i), each holder of a license authorizing the consumption of alcoholic beverages on the premises issued under this chapter shall post with the department of revenue a bond of not less than ten thousand dollars ($10,000) for purposes of ensuring proper payment of taxes in accordance with rules promulgated under this subdivision (3)(A)(ii). Such bond may be in the form of a corporate surety bond, a cash deposit, a bond secured by a certificate of deposit, or other form as authorized by the department by rule. The department shall promulgate rules for purposes of carrying out this subdivision (3)(A)(ii) in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5;
- (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.

Amended by 2024 Tenn. Acts, ch. 1069,s 1, eff. 7/1/2024.

Acts 1967, ch. 211, § 3; 1973, ch. 68, § 1; 1976, ch. 441, § 1; T.C.A., § 57-158; Acts 1989, ch. 558, § 1; 1992, ch. 982, § 2.

Notes of Decisions

Cited in 12 cases, 1980–2019 · leading case: Exch. Mut. Ins. Co. v. Olsen, 667 S.W.2d 62 (Tenn. 1984).

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Exch. Mut. Ins. Co. v. Olsen, 667 S.W.2d 62 (Tenn. 1984). · cites it 6× “§ 57-6-107, covered taxes from the wholesale of malt beverages, the analysis is applicable to the case at bar and T.C.A. § 57-4-302 which covers the tax on retail sales of alcoholic beverages.”

Edmondson Mgmt. Serv., Inc. v. Woods, 603 S.W.2d 716 (Tenn. 1980). · cites it 2× “” T.C.A., § 57-4-302, in pertinent part, provides: “The commissioner of revenue of the state of Tennessee is charged with the responsibility of collecting all taxes set out herein due to the said state, and in addition to the requirements set out herein, is authorized to…”

Stratton v. Jackson, 707 S.W.2d 865 (Tenn. 1986). · cites it 2× “§ 57-4-301 applies to Plaintiff, the Chancellor properly sustained the Commissioner’s actions, which were in accordance with Department of Revenue regulations promulgated under the authority of T.C.A. § 57-4-302. Under Regulation 1320-2-1-.”

Exch. Mut. Ins. Co. v. Olsen, 655 S.W.2d 938 (Tenn. 1983). · cites it 13× “” Elsewhere in subsections of § 57-4-302 reference is made to “taxes herein imposed,” “tax payable under this chapter,” and “tax due under the applicable provisions of this chapter.”

Reliance Ins. Co. v. Olsen, 678 S.W.2d 59 (Tenn. 1984). · cites it 3× “, § 57-158 (now § 57-4-302), filed with the Commissioner of Revenue a bond to secure the payment of all taxes which might accrue by virtue of such sales and procured the plaintiff-appellant, Reliance Insurance Company, to incur the obligation as surety on the bond.”

Coffee Cnty. Bd. of Educ. v. City of Tullahoma, 574 S.W.3d 832 (2019). “See Tenn. Code Ann. § 57-4-302 (2013 & 2018).”

Bradley Cnty. Sch. Sys. v. The City of Cleveland, Tennessee, 575 S.W.3d 515 (2019). “See Tenn. Code Ann. § 57-4-302 (2013 & 2018).”

Coffee Cnty. Bd. of Educ. v. City of Tullahoma (Tenn. Ct. App. 2018). · cites it 2× “Tenn. Code Ann. § 57-4-302 (1). The commissioner distributes the taxes as follows:1 (1) Fifty percent (50%) to the general fund to be earmarked for education purposes; and (2) Fifty percent (50%) to the local political subdivision as follows: (A) One half (½) of the proceeds…”

Washington Cnty. Sch. Sys. v. The City of Johnson City, Tennessee, 575 S.W.3d 316 (2019). “See Tenn. Code Ann. § 57-4-302 (2013 & 2018).”

Blount Cnty. Bd. of Educ. v. City of Maryville, Tennessee, 574 S.W.3d 849 (2019). “See Tenn. Code Ann. § 57-4-302 (2013 & 2018).”

Sullivan Cnty., Tennessee v. The City of Bristol, Tennessee, 575 S.W.3d 324 (2019). “See Tenn. Code Ann. § 57-4-302 (2013 & 2018).”

Malcolm Mills v. Ken Hancock, Ind., 995 S.W.2d 110 (Tenn. Ct. App. 1998). “…taxed to Appellants. CANTRELL, P.J., M.J., and TODD, J., concur. 1 . This statute is now codified at Tenn. Code Ann! § 57-4-302(3)(A) (Supp.1998).”

— Tenn. Code Ann. § 57-4-302(3) — 3 cases

Exch. Mut. Ins. Co. v. Olsen, 667 S.W.2d 62 (Tenn. 1984). “§ 57-6-107, covered taxes from the wholesale of malt beverages, the analysis is applicable to the case at bar and T.C.A. § 57-4-302 which covers the tax on retail sales of alcoholic beverages.”

Exch. Mut. Ins. Co. v. Olsen, 655 S.W.2d 938 (Tenn. 1983). “” Elsewhere in subsections of § 57-4-302 reference is made to “taxes herein imposed,” “tax payable under this chapter,” and “tax due under the applicable provisions of this chapter.”

Reliance Ins. Co. v. Olsen, 678 S.W.2d 59 (Tenn. 1984). “, § 57-158 (now § 57-4-302), filed with the Commissioner of Revenue a bond to secure the payment of all taxes which might accrue by virtue of such sales and procured the plaintiff-appellant, Reliance Insurance Company, to incur the obligation as surety on the bond.”

— Tenn. Code Ann. § 57-4-302(3)(A) — 1 case

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