Form Alc 120 - Brand Registration Renewal Return Page 2
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1
2For additional information, contact the Taxpayer Services Division in one of our Department of Revenue Offices:
Jackson
Johnson City
Memphis
Chattanooga
Knoxville
Nashville
(731) 423-5747
(423) 854-5321
(865) 594-6100
(901) 213-1400
(615) 253-0600
(423) 634-6266
3150 Appling Road
Andrew Jackson Building
Suite 350
Room 405 B
204 High Point Drive
Suite 300
Lowell Thomas Building
500 Deaderick Street
State Office Building
7175 Strawberry
540 McCallie Avenue
225 Martin Luther King Blvd.
Plains Pike
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 Renewal 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 Schedule A.
The privilege tax year begins on June 1 each year and ends on May 31 of the following year.
The return must be signed and dated by an officer of the company. Payment equal to the amout reported on Line 8 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.
Line 1:
Enter the number of previously registered brands of distilled spirits with wholesale sales of 50 cases or more in Tennessee in the previous
year in the blank field. Multiply this number by the $250 tax. Enter that result in Line 1.
Line 2:
Enter the number of previously registered brands of distilled spirits with wholesale sales of less than 50 cases in Tennessee in the previous
year in the blank field. Multiply this number by the $100 tax. Enter that result in Line 2.
Line 3:
Enter the number of previously registered brands of wine with wholesale sales of 250 cases or more in Tennessee in the previous year in
the blank field. Multiply this number by the $250 tax. Enter that result in Line 3.
Line 4:
Enter the number of previously registered brands of wine with wholesale sales of less than 250 cases in Tennessee in the previous year
in the blank field. There is no renewal tax on brands with wholesale sales of less than 250 cases in the year, so this is the only entry required
for Line 4.
Line 5: Add the amounts of tax due on Lines 1, 2, and 3, and enter the total amount of tax due on Line 5.
Line 6:
If the return is filed or payment is made after the due date reflected on the return, compute the amount of penalty due for the number of
days delinquent. Penalty is computed as follows: 1 - 30 days = 5%; 31 - 60 days = 10%; 61 - 90 days = 15%; 91 - 120 days = 20%; 121
days and over = 25%. The maximum penalty amount is 25%. The minimum penalty amount is $15, even if no tax is due.
If the payment is made after the due date reflected on the return, compute the amount of interest due. Interest is computed using the
Line 7:
following formula: (Line 5) x (current interest rate) x (number of days delinquent) / (365.25).
Line 8:
Add the amounts of tax due on Lines 5, 6, and 7, and enter the total amount of tax due on Line 8.
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Parent category: Financial