Authority. T.C.A. §§ 57-3-301 through 57-3-307.
Description. This tax is on the sale or distribution by sale or gift of wine and distilled spirits with an alcoholic content of more than 5 percent by weight. T.C.A. § 57-3-301.
Rate: $1.21 per gallon (32 cents per liter) of wine and $4.40 per gallon ($1.17 per liter) of distilled spirits. T.C.A. § 57-3-302.
Distribution. The tax is distributed as follows:
a. Seventy-five (75%) percent of this amount is apportioned according to county population.
b. Twenty-five percent (25%) of this amount is apportioned according to county area.
c. However, thirty percent (30%) of the amount distributed to counties with a population of more than 250,000 is distributed to cities in the county with population over 150,000. T.C.A. § 57-3-306.