WHOLESALE CASE TAX, Tenn. Comp. R. & Regs. R. 1320-4-6-.04

Summary

(1) For the purpose of reporting and paying the tax set out at T.C.A. § 57-706, the following amounts will constitute a case of alcoholic beverages:

(a) The following amounts constitute a case of distilled spirits:

1. Three (3) containers with a capacity of more than 64 ounces each but not exceeding 128 ounces each.

2. Six (6) containers with capacity of more than 32 ounces each but not exceeding 64 ounces each.

3. Twelve (12) containers with a capacity of more than 25.6 ounces each but not exceeding 32 ounces each.

4. Twelve (12) containers with a capacity of more than 16 ounces each but not exceeding 25.6 ounces each.

5. Twenty-four (24) containers with a capacity of more than 12.8 ounces each but not exceeding 16 ounces each.

6. Twenty-four (24) containers with a capacity of more than 8 ounces each but not exceeding 12.8 ounces each.

7. Forty-eight (48) containers each with a capacity of 8 ounces.

8. One hundred twenty (120) containers each with a capacity of 1.6 ounces or ...