Tennessee
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a Winery Direct Shipper License from the Tennessee Alcoholic Beverage Commission, with monthly and annual volume limits per person.
Tennessee has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Winery Direct Shipper License from the Alcoholic Beverage Commission: $300 once, then $150 a year; expires 12 months after issue.
- Volume limit
- 9 liters per person per month, and 27 liters a year (54 liters if you make under 270,000 liters of wine a year).
- Bond
- None for direct shippers; the gallonage tax bond applies to wholesalers.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Sales and use tax return, Schedule E for out-of-state sellers (20th after the period) | SLS 450 | Department of Revenue | Prepared by Pinrates. You submit it in TNTAP. |
| Wine gallonage tax return (annual for direct shippers, January 15) | ALC105 | Department of Revenue | Prepared by Pinrates. You submit it in TNTAP. |
| Quarterly shipment report template (confirm the due day with TABC) | DSP-QR | Alcoholic Beverage Commission | Prepared by Pinrates. You submit it in RLPS. |
When it's due
| Wine gallonage tax (ALC105) | Jan 15 |
| Sales tax SLS 450 (monthly filers) | Every month, by the 20th |
| Sales tax SLS 450 (quarterly filers) | Jan, Apr, Jul, Oct, by the 20th |
| Sales tax SLS 450 (annual filers) | Jan 20 |
| TABC quarterly shipment report | Jan, Apr, Jul, Oct, by the 15th (industry practice; confirm with TABC) |
Your license renewal falls 12 months after your own issue date, so add it yourself; the quarterly report has no published due day, so confirm TABC's deadline.
Tax rates
7% state sales tax plus local tax (up to 2.75%) at the delivery address, and wine gallonage tax of $1.21 a gallon.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- No label registration; only brands on your Commission-accepted brand list may ship.
- Carrier
- Common carrier, face to face, to an adult 21 or older who signs for it.
Changes since September 29, 2026
None recorded. The Tennessee chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Tennessee's direct-shipping rules after that date is posted here.
Ship to Tennessee?
Of the returns and reports above, Pinrates prepares 3 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Tennessee chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| tn-05 | Electronic filing | Tennessee Department of Revenue, Instructions for the Sales and Use Tax Return (SLS 450) | Tennessee Alcoholic Beverage Commission |
| tn-22 | Must accompany all applications for initial licensing | Tennessee Alcoholic Beverage Commission, Form AB-0116 (rev. 5/15), Declaration of Citizenship | Tennessee Alcoholic Beverage Commission |
| tn-11 | RLPS "Change Request Quarterly Report" amendment with the DSP-QR CSV | Tennessee Alcoholic Beverage Commission, "Direct Shipper Quarterly Report Tutorial" | Tennessee Alcoholic Beverage Commission |
| tn-14 | Apply online | RLPS | Tennessee Alcoholic Beverage Commission |
| tn-15 | Renew before the expiration date on your license | RLPS renewal | Tennessee Alcoholic Beverage Commission |
| tn-16 | Sales and use tax registration, before the first shipment | TNTAP | Tennessee Alcoholic Beverage Commission |
| tn-17 | Wine gallonage tax account registration | TNTAP | Tennessee Alcoholic Beverage Commission |
| tn-18 | Sales and use tax return, Schedule E for out-of-state sellers | SLS 450 | Tennessee Alcoholic Beverage Commission |
| tn-19 | Wine gallonage tax return | ALC105 | Tennessee Alcoholic Beverage Commission |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| tn-01 | Winery direct shipper license | Tenn. Code Ann. § 57-3-217 | |
| tn-07 | Definition of wine | Tenn. Code Ann. § 57-3-101(a)(25) | |
| tn-08 | Deletes § 57-3-217(d)(2) | Tenn. Pub. Acts 2011, ch. 213 (SB 1030) | |
| tn-09 | Pub. Ch. 213 | Tennessee General Assembly, SB 1030 (107th General Assembly) bill history | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| tn-02 | Direct shippers | Tenn. Comp. R. & Regs. ch. 0100-10 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| tn-03 | Tennessee Department of Revenue, "Sales and Use Tax: Due Dates and Tax Rates" | Tennessee Alcoholic Beverage Commission | |
| tn-04 | Wine gallonage tax, direct shippers, carrier reports | Tennessee Department of Revenue, Alcohol Tax Manual (June 2025) | Tennessee Alcoholic Beverage Commission |
| tn-06 | Requirements, labeling, records | Tennessee Alcoholic Beverage Commission, "Winery Direct Shipper" | Tennessee Alcoholic Beverage Commission |
| tn-10 | Public Chapter 491 | Tennessee Department of Revenue, 2019 Legislative Summaries | Tennessee Alcoholic Beverage Commission |
| tn-12 | Industry guidance | Wine Institute, "Tennessee" DTC summary | |
| tn-13 | DSP-QR, Direct Shippers Quarterly Report Template | Tennessee Alcoholic Beverage Commission, "Forms" | Tennessee Alcoholic Beverage Commission |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Tennessee chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.