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HB0160 • 2026

Wine & Wineries

AN ACT to amend Tennessee Code Annotated, Section 57-3-207, relative to taxes.

Agriculture Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
McCalmon, Johnson
Last action
2025-05-27
Official status
Effective date(s) 07/01/2025
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details about enforcement mechanisms or impacts on local government revenue, leaving these points uncertain.

Wine Tax Exemption for Wineries

This bill removes a liquor-by-the-drink tax on wine sales that happen inside wineries or farm wine producers in Tennessee.

What This Bill Does

  • Removes the liquor-by-the-drink tax on wine sales that occur within wineries, farm wine producers, and their satellite facilities for consumption on those premises.
  • Includes tastings and sealed bottles of wine sold at retail for consumption on these premises as part of the exemption.

Who It Names or Affects

  • Wineries in Tennessee
  • Farm wine producers in Tennessee

Terms To Know

Liquor-by-the-drink tax
A tax on alcoholic beverages sold for immediate consumption.
Satellite facility
An additional location used by a winery or farm wine producer to sell their products.

Limits and Unknowns

  • The bill does not specify how the tax exemption will be enforced.
  • It is unclear what impact this change will have on local government revenue.

Bill History

  1. 2025-05-27 Tennessee General Assembly

    Effective date(s) 07/01/2025

  2. 2025-05-27 Tennessee General Assembly

    Pub. Ch. 477

  3. 2025-05-27 Tennessee General Assembly

    Comp. became Pub. Ch. 477

  4. 2025-05-21 Tennessee General Assembly

    Signed by Governor.

  5. 2025-05-09 Tennessee General Assembly

    Transmitted to Governor for his action.

  6. 2025-05-08 Tennessee General Assembly

    Signed by Senate Speaker

  7. 2025-04-30 Tennessee General Assembly

    Signed by H. Speaker

  8. 2025-04-28 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  9. 2025-04-23 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2025-04-22 Tennessee General Assembly

    Passed Senate, Ayes 28, Nays 0

  11. 2025-04-22 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  12. 2025-04-22 Tennessee General Assembly

    Received from House, Passed on First Consideration

  13. 2025-04-22 Tennessee General Assembly

    Companion House Bill substituted

  14. 2025-04-21 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  15. 2025-04-21 Tennessee General Assembly

    Passed H., Ayes 77, Nays 15, PNV 3

  16. 2025-04-21 Tennessee General Assembly

    Sponsor(s) Added.

  17. 2025-04-21 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/22/2025

  18. 2025-04-21 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  19. 2025-04-17 Tennessee General Assembly

    H. Placed on Regular Calendar for 4/21/2025

  20. 2025-04-17 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/17/2025

  21. 2025-04-17 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  22. 2025-04-17 Tennessee General Assembly

    Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

  23. 2025-04-17 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

  24. 2025-04-16 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/17/2025

  25. 2025-04-14 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  26. 2025-04-14 Tennessee General Assembly

    Placed behind the budget

  27. 2025-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025

  28. 2025-04-14 Tennessee General Assembly

    Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025

  29. 2025-04-10 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  30. 2025-04-09 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  31. 2025-04-09 Tennessee General Assembly

    Rec. for pass; ref to Finance, Ways, and Means Committee

  32. 2025-04-03 Tennessee General Assembly

    Sponsor(s) Added.

  33. 2025-04-02 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/9/2025

  34. 2025-04-02 Tennessee General Assembly

    Action def. in State & Local Government Committee to 4/9/2025

  35. 2025-04-02 Tennessee General Assembly

    Recommended for passage, refer to Senate Finance, Ways, and Means Committee

  36. 2025-04-01 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 4/2/2025

  37. 2025-04-01 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 4/2/2025

  38. 2025-03-26 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/2/2025

  39. 2025-03-26 Tennessee General Assembly

    Action def. in State & Local Government Committee to 4/2/2025

  40. 2025-03-26 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 4/1/2025

  41. 2025-03-20 Tennessee General Assembly

    Sponsor(s) Added.

  42. 2025-03-19 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/26/2025

  43. 2025-03-19 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/26/2025

  44. 2025-03-12 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/19/2025

  45. 2025-03-11 Tennessee General Assembly

    Rec. for pass by s/c ref. to State & Local Government Committee

  46. 2025-03-05 Tennessee General Assembly

    Placed on s/c cal Departments & Agencies Subcommittee for 3/11/2025

  47. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  48. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  49. 2025-02-05 Tennessee General Assembly

    Filed for introduction

  50. 2025-01-28 Tennessee General Assembly

    Assigned to s/c Departments & Agencies Subcommittee

  51. 2025-01-27 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  52. 2025-01-16 Tennessee General Assembly

    Intro., P1C.

  53. 2025-01-15 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1072
By Johnson

HOUSE BILL 160
By McCalmon

HB0160
001619
- 1 -

AN ACT to amend Tennessee Code Annotated, Section
57-3-207, relative to taxes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 57-3-207(t), is amended by deleting
the subsection and substituting instead the following:
(t)
(1) The sale of wine authorized by this section for consumption on the
premises of a winery, a farm wine producer, or a satellite facility of a winery or
farm wine producer is subject to sales tax.
(2) The sale of wine authorized by this section for consumption on the
premises of a winery, a farm wine producer, or a satellite facility of a winery or
farm wine producer, including samples for tasting, with or without charge, and
wine sold at retail in sealed containers for consumption on the premises to the
extent permitted under federal law, are not subject to taxation pursuant to § 57-4-
301(c).
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.