House Bill 160, sponsored by McCalmon, amends Tennessee Code Annotated, Section 57-3-207, specifically addressing the taxation of wine sales at wineries and related facilities. The bill deletes the existing subsection (t) and replaces it with new provisions. Under the new language, sales of wine for consumption on the premises of a winery, farm wine producer, or their satellite facilities will be subject to sales tax. However, it clarifies that wine samples for tasting, whether charged or complimentary, and retail wine sold in sealed containers for on-premises consumption, are exempt from taxation as per federal law.

The bill is set to take effect on July 1, 2025, emphasizing the need for public welfare in its implementation. This legislative change aims to provide clarity on the tax obligations related to wine sales at specific venues while ensuring compliance with federal regulations.

Statutes affected:
Introduced: 57-3-207(t), 57-3-207