(a) No alcoholic beverages in retail containers shall be sold for eventual retail sale or distribution by gift or retail sale in the state unless the taxes imposed under this part are paid. No retail outlet or unlicensed individual shall purchase or have in its possession any alcoholic beverages unless the taxes imposed under this part are paid.

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class C misdemeanorup to 30 daysup to $50
For details, see Tenn. Code § 40-35-111
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Terms Used In Tennessee Code 57-3-304

  • beverage: means and includes alcohol, spirits, liquor, wine, high alcohol content beer, and every liquid containing alcohol, spirits, wine, and high alcohol content beer and capable of being consumed by a human being, other than patent medicine or beer, as defined in §. See Tennessee Code 57-3-101
  • Commission: means the alcoholic beverage commission, except as otherwise provided. See Tennessee Code 57-3-101
  • gallons: means a wine gallon or wine gallons, of one hundred and twenty-eight ounces (128 oz. See Tennessee Code 57-3-101
  • Manufacturer: means and includes a brewer of high alcohol content beer, distiller, vintner and rectifier. See Tennessee Code 57-3-101
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Retailer: means any person who sells at retail any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Wine: means the product of the normal alcoholic fermentation of the juice of dried or fresh, sound, ripe grapes, fruit, or other agricultural products, with the usual cellar treatment and necessary additions to correct defects due to climatic, saccharine, and seasonal conditions, including champagne, sparkling, and fortified wine of an alcoholic content not to exceed twenty-one percent (21%) by volume. See Tennessee Code 57-3-101
(b) Any person possessing alcoholic beverages in excess of five gallons (5 gals.) shall have the burden of proof that such beverages were purchased from a licensed retailer or retail food store licensed to sell wine pursuant to part 8 of this chapter and that all taxes imposed by this part have been paid.
(c) It is unlawful for any person, dealer, distributor, or manufacturer, to sell, offer for sale, display for sale, barter, exchange or give away any alcoholic beverage, or any container thereof, in this state, without having first paid, in the manner prescribed by the commission, the tax provided in §§ 57-3-302 and 57-3-303.
(d) A violation of this section is a Class C misdemeanor.
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