Form Alc 119 - Brand Registration Return For New Brands (Page 2 of 2) in pdf

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

Jackson

Johnson City

Memphis

Chattanooga

Knoxville

Nashville

(731) 423-5747

(423) 854-5321

(901) 213-1400

(615) 253-0600

(423) 634-6266

(865) 594-6100

3rd Floor

Suite 350

Room 405 B

204 High Point Drive

Room 606

3150 Appling Road

Lowell Thomas Building

Andrew Jackson Building

State Office Building

500 Deaderick Street

540 McCallie Avenue

225 Martin Luther King Blvd.

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.

INSTRUCTIONS

The Brand Registration Return and the accompanying Schedule A must be printed legibly or typed, and each field must be completed fully. A

spreadsheet containing the information required on Schedule A may be submitted with this return in lieu of the Schedule A.

This return must be accompanied by the following documents: (a) A copy of the non-resident Tennessee license for the registrant (issued by the

Tennessee Alcoholic Beverage Commission); (b) A copy of the federal basic permit; (c) A copy of the brand label (if the brand is distributed under

more than one label, each respective label must also be furnished); (d) A copy of the federal C.O.L.A. for each brand; and (e) The Original Tennessee

wholesaler contract with the exact brand name listed.

If the entity completing the return is not the producer, bottler, or manufacturer, the return must be accompanied by a prime American source letter

for imported products or an appointment letter for domestic products. If the federal basic permit has the listed products as an additional trade name

authorized by such permit, the Department of Revenue will accept this documentation.

The return must be signed and dated by an officer of the company. Payment equal to the amount reported on Line 3 must be submitted with this

application. Mail the application and all copies of Schedule A or the accompanying spreadsheet to: Tennessee Department of Revenue, Andrew

Jackson State Office Building, 500 Deaderick Street, Nashville, Tennessee 37242.

Note: The annual registration tax for brands of distilled spirits is $250. The initial brand registration tax of $250 on any brand(s) of distilled spirits

subsequent to the beginning of the privilege tax year is to be prorated on a monthly basis from the date of registration to the end of that privilege

tax year. The registration tax for distilled spirits for the subsequent first full privilege tax year shall be based on the average monthly number of

cases sold at wholesale during the initial partial privilege tax year times twelve (12). There is no tax due on the initial registration of any brand(s)

of wine.

Enter the number of new brands of distilled spirits being registered for the first time in the first blank field. In the second blank field,

Line 1:

enter $250 if registering for the entire tax year. If registering new brands for a portion of the tax year, divide $250 by 12, then multiply

that result by the number of months for which the registration applies in the initial year and enter the prorated amount in the second blank

field. Multiply the number of new brands entered by the registration fee (either the $250 or the prorated amount) and enter in Line 1.

Enter the number of new brands of wine being registered for the first time in the blank field. There is no tax due on registering new brands

Line 2:

of wine, so this is the only entry required for Line 2.

Line 3:

Report the amount of tax due from Line 1.

INTERNET (08-11)

Form Alc 119 - Brand Registration Return For New Brands Page 2

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