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TENNESSEE DEPARTMENT OF REVENUE
ALCOHOLIC BEVERAGES FOR CONSUMPTION ON THE PREMISES
(LIQUOR BY THE DRINK TAX)LBD
103Filing
PeriodRVR0000101INTERNET (0317)For assistance, contact the Taxpayer Services
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What is alcoholic beverages for consumption?
Alcoholic beverages for consumption are beverages that contain alcohol and are intended to be consumed by individuals.
Who is required to file alcoholic beverages for consumption?
Any individual or business that produces, imports, distributes, or sells alcoholic beverages for consumption must file with the appropriate regulatory agency.
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Alcoholic beverages for consumption can be filled out by providing detailed information about the product, including ingredients, alcohol content, origin, and intended use.
What is the purpose of alcoholic beverages for consumption?
The purpose of filing alcoholic beverages for consumption is to ensure regulatory compliance, monitor alcohol consumption patterns, and collect relevant data for public health and safety.
What information must be reported on alcoholic beverages for consumption?
Information that may need to be reported includes product name, brand, alcohol by volume (ABV), batch/lot number, quantity, and distributor information.
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