Form Pet 367 - Application And Permit For Production Of Fuel Alcohol Page 2

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For additional information, contact the Taxpayer Services Division in one of our Department of Revenue Offices:

Jackson

Johnson City

Memphis

Chattanooga

Knoxville

Nashville

(615) 253-0600

(423) 634-6266

(731) 423-5747

(423) 854-5321

(865) 594-6100

(901) 213-1400

Room 405-B

204 High Point Drive

3150 Appling Road

3rd Floor

Suite 350

Room 606

State Office Building

Lowell Thomas Building

State Office Building

Andrew Jackson Building

225 Martin Luther King Blvd.

500 Deaderick Street

540 McCallie Avenue

531 Henley Street

Tennessee residents can also call our statewide toll free number at 1-800-342-1003.

Out-of-state callers must dial (615) 253-0600.

GENERAL REQUIREMENTS

If you are considering producing fuel alcohol, you must have a valid license from the Tennessee Department of Revenue prior to beginning

operation.

This license must be renewed annually and a fee paid. The fee depends on the number of gallons that you anticipate producing and is as follows:

Up to 1,000 Gallons

1,000-2,500 Gallons

$50

Over 2,500 Gallons

$100

If your production is greater than anticipated and your fee should have been more, please send a letter of explanation and the additional fee to the

department.

The State Alcoholic Beverage Commission will be notified when you have qualified to produce fuel alcohol. A federal permit must also be obtained

from:

Bureau of Alcohol, Tobacco, and Firearms

P.O. Box 2994

Atlanta, GA 30370

While no proof level has been established for fuel alcohol, it must be denatured immediately after distillation. Employees with the Department of

Revenue may inspect the production process to insure that the denaturing requirement is being met and that proper records are being kept.

Anyone selling fuel alcohol must be licensed and bonded with the Department, unless it is sold to a bonded licensee who will assume all reporting

requirements and pay any taxes due. If the fuel alcohol is used solely for personal use, no tax is due.

Licensees must keep records of all fuel alcohol produced. If any of the alcohol is sold, information as to the amount sold, the date of the

transaction, and the purchaser must be recorded. If tax is collected, this must be shown and the tax paid to the state.

ASSISTANCE

For additional information or assistance regarding this application you should contact the Department of Revenue. Tennessee residents may use

the toll-free number, 1-800-342-1003. Nashville area and out of state callers may call (615) 253-0600. You may call either of these numbers between 8:00

a.m. and 4:30 p.m. (Central Time), Monday through Friday, holidays excepted. You may direct any correspondence or submit written information to

the following address: Tennessee Department of Revenue, 500 Deaderick Street, Nashville, TN 37242.