Shown verbatim: the complete text as captured from the official PDF posted by the Tennessee General Assembly, fetched 2026-09-25. Page and line markers are part of the official record; nothing is edited or removed. This is the chaptered version. The official bill page.
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~tate of {!tennessee
PUBLIC CHAPTER NO. 477
HOUSE BILL NO. 160
By Representatives McCalmon, Bricken, Atchley, Faison, Reeves, Davis, Eldridge, Hawk
Substituted for: Senate Bill No. 1072
By Senators Johnson, Bowling, Jackson
AN ACT to amend Tennessee Code Annotated, Section 57-3-207, relative to taxes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 57-3-207(t), is amended by deleting
the subsection and substituting instead the following:
(t)
(1) The sale of wine authorized by this section for consumption on the
premises of a winery, a farm wine producer, or a satellite facility of a winery or
farm wine producer is subject to sales tax.
(2) The sale of wine authorized by •this section for consumption on the
premises of a winery, a farm wine producer, or a satellite facility of a winery or
farm wine producer, including samples for tasting, with or without charge, and
wine sold at retail in sealed containers for consumption on the premises to the
extent permitted under federal law, are not subject to taxation pursuant to § 57-4-
301 (c).
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.
HOUSE BILL NO. 160
PASSED: April 22, 2025
C
CAMERON SEXTON, SPEAKER
HOUSE OF REPRESENTATIVES
RANDY MCNAL\.Y
SPEAKER OF THE SENAtE
M~ J ~ APPROVED this
/ 'St- day of 4 2025
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BILL LEE, GOVERNOREvery fact on this page links to its source, starting with the official bill record.