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HB1987 • 2026

Alcoholic Beverages

AN ACT to amend Tennessee Code Annotated, Title 57, relative to alcoholic beverages.

Taxes
Active

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

Sponsor
Eldridge, Briggs
Last action
2026-05-26
Official status
Effective date(s) 05/19/2026
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Alcoholic Beverages

Present law requires the commissioner of revenue to cause to be made a complete audit of each wholesaler at such time as may be deemed advisable for the collection of the taxes levied under laws relative to intoxicating liquors.

What This Bill Does

  • Present law requires the commissioner of revenue to cause to be made a complete audit of each wholesaler at such time as may be deemed advisable for the collection of the taxes levied under laws relative to intoxicating liquors.
  • The commissioner may exa mine the books, papers, and records of any wholesaler or retailer for the purpose of enforcing the collection of the tax so levied.
  • Any refusal to permit the examination of such books, papers, and records constitutes sufficient reason for the revocation or suspension of any license or permit issued pursuant to laws relative to intoxicating liquors or a refusal to issue the same.
  • This bill requires a license or permit revoked or suspended as described above to be reinstated within five business days upon the wholesaler or retailer providing the books, papers, and records for examination to the commissioner.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to HB1987

Plain English: House State & Local Government 1 Amendment No.

  • House State & Local Government 1 Amendment No.
  • 1 to HB1987 Crawford Signature of Sponsor AMEND Senate Bill No.
  • 2019* House Bill No.
  • 1987 HA1084 015997 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.
Amendment 2-0 to HB1987

Plain English: House Finance, Ways, and Means 1 Amendment No.

  • House Finance, Ways, and Means 1 Amendment No.
  • 2 to HB1987 Hicks G Signature of Sponsor AMEND Senate Bill No.
  • 2019* House Bill No.
  • 1987 HA1198 018222 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.
Amendment 1-0 to SB2019

Plain English: Senate State and Local Government 1 Amendment No.

  • Senate State and Local Government 1 Amendment No.
  • 1 to SB2019 Briggs Signature of Sponsor AMEND Senate Bill No.
  • 2019* House Bill No.
  • 1987 SA0893 015997 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.
Amendment 2-0 to SB2019

Plain English: Senate Finance, Ways, and Means 1 Amendment No.

  • Senate Finance, Ways, and Means 1 Amendment No.
  • 2 to SB2019 Watson Signature of Sponsor AMEND Senate Bill No.
  • 2019* House Bill No.
  • 1987 SA1073 018222 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.

Bill History

  1. 2026-05-26 Tennessee General Assembly

    Effective date(s) 05/19/2026

  2. 2026-05-26 Tennessee General Assembly

    Pub. Ch. 999

  3. 2026-05-26 Tennessee General Assembly

    Comp. became Pub. Ch. 999

  4. 2026-05-19 Tennessee General Assembly

    Signed by Governor.

  5. 2026-05-07 Tennessee General Assembly

    Transmitted to Governor for his action.

  6. 2026-05-05 Tennessee General Assembly

    Signed by Senate Speaker

  7. 2026-04-30 Tennessee General Assembly

    Signed by H. Speaker

  8. 2026-04-28 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  9. 2026-04-22 Tennessee General Assembly

    Passed Senate, Ayes 23, Nays 4, PNV 1

  10. 2026-04-22 Tennessee General Assembly

    Amendment withdrawn. (Amendment 2 - SA1073)

  11. 2026-04-22 Tennessee General Assembly

    Amendment withdrawn. (Amendment 1 - SA0893)

  12. 2026-04-22 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  13. 2026-04-22 Tennessee General Assembly

    Received from House, Passed on First Consideration

  14. 2026-04-22 Tennessee General Assembly

    Companion House Bill substituted

  15. 2026-04-21 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  16. 2026-04-21 Tennessee General Assembly

    Passed H., as am., Ayes 72, Nays 16, PNV 5

  17. 2026-04-21 Tennessee General Assembly

    H. adopted am. (Amendment 2 - HA1198)

  18. 2026-04-21 Tennessee General Assembly

    Am. withdrawn. (Amendment 1 - HA1084)

  19. 2026-04-21 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/22/2026

  20. 2026-04-20 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 1 PNV 2

  21. 2026-04-16 Tennessee General Assembly

    H. Placed on Regular Calendar for 4/20/2026

  22. 2026-04-16 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

  23. 2026-04-15 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/16/2026

  24. 2026-04-15 Tennessee General Assembly

    Rec. for pass. if am., ref. to Calendar & Rules Committee

  25. 2026-04-15 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 4/15/2026

  26. 2026-04-15 Tennessee General Assembly

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

  27. 2026-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  28. 2026-04-09 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee

  29. 2026-04-08 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  30. 2026-04-08 Tennessee General Assembly

    Placed behind the budget

  31. 2026-04-08 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/8/2026

  32. 2026-04-08 Tennessee General Assembly

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

  33. 2026-04-08 Tennessee General Assembly

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

  34. 2026-04-07 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/9/2026

  35. 2026-04-01 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/8/2026

  36. 2026-04-01 Tennessee General Assembly

    Action def. in State & Local Government Committee to 4/8/2026

  37. 2026-03-25 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/31/2026

  38. 2026-03-25 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/31/2026

  39. 2026-03-25 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0

  40. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  41. 2026-03-24 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  42. 2026-03-24 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/25/2026

  43. 2026-03-18 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/24/2026

  44. 2026-03-18 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/24/2026

  45. 2026-03-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/24/2026

  46. 2026-03-17 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/24/2026

  47. 2026-03-12 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/18/2026

  48. 2026-03-11 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/18/2026

  49. 2026-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/17/2026

  50. 2026-03-10 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/17/2026

  51. 2026-03-04 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/11/2026

  52. 2026-03-04 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/11/2026

  53. 2026-03-03 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/10/2026

  54. 2026-02-25 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/4/2026

  55. 2026-02-17 Tennessee General Assembly

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

  56. 2026-02-17 Tennessee General Assembly

    Sponsor(s) Added.

  57. 2026-02-11 Tennessee General Assembly

    Placed on s/c cal Departments & Agencies Subcommittee for 2/17/2026

  58. 2026-02-05 Tennessee General Assembly

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

  59. 2026-02-04 Tennessee General Assembly

    Assigned to s/c Departments & Agencies Subcommittee

  60. 2026-02-04 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  61. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  62. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  63. 2026-01-22 Tennessee General Assembly

    Filed for introduction

  64. 2026-01-22 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law requires the commissioner of revenue to cause to be made a complete audit of each wholesaler at such time as may be deemed advisable for the collection of the taxes levied under laws relative to intoxicating liquors. The commissioner may exa
mine the books, papers, and records of any wholesaler or retailer for the purpose of enforcing the collection of the tax so levied. Any refusal to permit the examination of such books, papers, and records constitutes sufficient reason for the revocation
or
suspension of any license or permit issued pursuant to laws relative to intoxicating liquors or a refusal to issue the same.

This bill requires a license or permit revoked or suspended as described above to be reinstated within five business days upon the wholesaler or retailer providing the books, papers, and records for examination to the commissioner. The commissioner, upo
n receipt of the documents, must inform the alcoholic beverage commission.

ON APRIL 21, 2026, THE HOUSE ADOPTED AMENDMENT #2 AND PASSED HOUSE BILL 1987, AS AMENDED.

AMENDMENT #2 rewrites this bill to make the following additions and changes to present law concerning alcoholic beverages:

(1) Present law provides that, in setting fees for employee and server permits, the ABC must limit the fees to only to covering the costs of implementing the law concerning employee and server permits and for the implementation and updating of commissio
n information technology and software. This amendment adds that the fees may also cover other costs as deemed necessary by the ABC;

(2) Present law authorizes a licensee who qualifies for a restaurant license, limited service restaurant license, or hotel license to serve alcoholic beverages in any area of the premises designated on the application that is used for the purpose of ent
ertainment activities. Present law provides a non-exclusive list of entertainment activities, which includes golf driving ranges. This amendment substitutes golf courses for golf driving ranges; and

(3) This amendment authorizes a restricted retail business licensed pursuant to §
57-4-102(34) to provide alcoholic beverages to any lawful patron of the business, regardless of whether the patron is receiving barbering or cosmetology services at the ti
me the alcoholic beverages are served. This amendment specifies that the provision of alcoholic beverages pursuant to a restricted retail business license is an accessory use, and such use does not, by itself, require a separate business classification,
oc
cupancy designation, or physical separation within the premises, if all other statutory requirements are satisfied.

Current Bill Text

Read the full stored bill text 
SENATE BILL 2019
By Briggs

HOUSE BILL 1987
By Eldridge
HB1987
011904
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 57,
relative to alcoholic beverages.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 57-6-202, is amended by adding the
following as a new subsection:
(c) A license or permit revoked or suspended pursuant to this section must be
reinstated within five (5) business days upon the wholesaler or retailer providing the
books, papers, and records for examination to the commissioner. The commissioner,
upon receipt of the documents, shall inform the alcoholic beverage commission.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.