Brewery / Distillery Permits & Licenses in Nashville, TN

Required for all LLCs; annual report filing also required separately

Applies to all LLCs; fee based on net earnings or net worth

Required if using a trade name/DBA; county-level registration phased out

For breweries producing up to 100,000 barrels/year; federal TTB permit prerequisite

Required for distilleries; zoning approval and federal permit required

Allows self-distribution up to 3,000 barrels for breweries; local approval needed

All businesses; breweries/distilleries classified under specific NAICS codes

Required if selling beer/distilled spirits at retail; monthly/quarterly filing

Withholding at 0% but reporting required for federal compliance

All breweries and distilleries selling alcoholic beverages at retail or wholesale must collect and remit sales tax. Applies to tangible personal property and certain services. Registration is done via the Tennessee Taxpayer Access Point (TNTAP).

All Tennessee LLCs are subject to both franchise and excise taxes unless specifically exempt. This includes breweries and distilleries. Filed annually using Form FAE 100 or FAE 101. Registration occurs automatically upon formation with the Secretary of State, but tax filings are required annually.

Required for all employers in Tennessee who withhold state income tax from employee wages. Tennessee does not have a personal income tax on wages, but employers must still register for withholding purposes if they have non-resident income or certain types of compensation. However, note: Tennessee does not impose a broad personal income tax, so typical wage withholding is not required. This registration may still be necessary for specific non-wage income (e.g., gambling, commissions). Clarification: Tennessee does not require wage withholding, but businesses must register if they make reportable payments (e.g., non-resident contractors).

A surety bond is required as part of the ABC licensing process. The bond amount varies by license type (e.g., $1,000 for a Brewer's License, up to $50,000 for certain distillery or wholesaler licenses). See ABC Form 201. Bond ensures compliance with state alcohol laws.

Breweries and distilleries must register with TTB and file Form 5110.21 (Notice of Registration) and Form 5100.24 (Application for Federal Basic Permit). Ongoing excise tax filings (Form 720) are required quarterly. Bond required based on production estimates. See TTB Revenue Ruling 2020-1 for updated bond requirements.

Breweries and distilleries must file IRS Form 720 quarterly to report and pay federal excise taxes. Tax rates: Beer: $16 per barrel (first 60,000 barrels/year at $7); Spirits: $13.50 per proof gallon. See IRS Publication 510 for details.

All employers with employees in Tennessee must register with the Tennessee Department of Labor. New employers start at 2.7% tax rate. Annual tax is on first $7,000 of each employee’s wages.

Most Tennessee cities and counties require a local business tax (privilege license) to operate. Examples: Nashville Metro Business Tax, Memphis Business Tax. Must be renewed annually. Check with local clerk’s office for exact requirements. See Tennessee Code Annotated § 67-4-625.

Breweries and distilleries must register to collect and remit state alcoholic beverage tax. Beer: $0.23 per gallon; Spirits: $7.25 per gallon (distilled spirits), $0.50 per gallon (wine). Filed monthly or quarterly via TNTAP. See Tennessee Code Annotated § 57-5-102.

Administered by county trustee or clerk; breweries (NAICS 312120) and distilleries (NAICS 312140) typically require classification filing. Check specific county (e.g., Davidson County: https://www.nashville.gov/departments/county-clerk/business-tax)

Specific to municipality; e.g., Memphis: https://www.memphistn.gov/government/city-clerk/business-tax-licenses/; Chattanooga: https://www.chattanooga.gov/economic-development/business-licenses

Must verify zoning district allows "brewing/distilling" (often MU, IR, or with variance). Example: Knoxville Zoning: https://www.knoxvilletn.gov/government/city_departments_offices/planning/zoning

All LLCs with employees must have an EIN. Single-member LLCs without employees may use the owner's SSN, but obtaining an EIN is strongly recommended for banking and licensing purposes. Required for federal alcohol excise tax registration.

Required under 27 U.S.C. § 204. A Brewery must file Form 5110.17 (Brewer’s Notice), while a Distillery must file Form 5100.24 (Application for Permit to Operate a Distilled Spirits Plant). Both require federal permits from TTB.

All labels for beer and distilled spirits must be approved by TTB using Form 5100.31 (Certificate of Label Approval). Required for interstate and international distribution.

Federal excise taxes apply to all beer and distilled spirits produced in the U.S. Small producer tax credits may be available (e.g., Craft Beverage Modernization and Tax Reform Act provisions).

Required for structural changes, HVAC, plumbing for fermentation/cooking. Shelby County (Memphis): https://www.shelbycountytn.gov/574/Building-Permits

Comply with local sign code (e.g., Nashville Metro Code Ch. 17.32). Hamilton County/Chattanooga: https://www.hamiltoncountypermits.com/

TABC allows taprooms; requires if public consumption. Shelby County Health: https://www.shelbytnhealth.com/279/Food-Service

NFPA 1/ IFC compliance for flammable storage, suppression systems. Knox County: https://www.knoxcounty.org/fire/permits.php

Verifies code compliance post-inspection. Common for taproom additions.

False alarm ordinances common. Davidson County example above.

Nashville Code Sec. 16.40. Common for brewery events. Chattanooga: https://library.municode.com/tn/chattanooga/codes/code_of_ordinances?nodeId=CD_ORD_CH11TRPU_ARTXINO

Required for all employers with five or more employees in Tennessee (Tenn. Code Ann. § 50-6-102). Agricultural employers with fewer than ten employees and sole proprietors without employees are exempt. Brewery/distillery operations are considered non-exempt industries.

Not legally required by Tennessee state law for all businesses, but strongly recommended and often required by landlords, distributors, or event venues. May be mandated indirectly through contracts or local ordinances.

Required under Tennessee's Financial Responsibility Law (Tenn. Code Ann. § 55-12-101) for any vehicle registered to the business. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $15,000 property damage.

While not explicitly mandated by statute, the Tennessee Alcoholic Beverage Commission (ABC) requires compliance with all safety and liability standards. Liquor liability insurance is effectively required to operate legally due to high risk of dram shop liability under Tenn. Code Ann. § 57-10-102. Strongly enforced through risk management expectations.

Not legally required by Tennessee law, but highly recommended for breweries/distilleries selling consumable products. Covers risks related to contamination, mislabeling, or injury from consumption. May be required by distributors or retailers as a condition of sale.

Not legally required in Tennessee for breweries or distilleries. May be relevant if offering consulting or custom formulation services, but not standard for production and sales. Not mandated by any state agency.

Employers must withhold state income tax (Tennessee does not have personal income tax but does require withholding on certain payments) and file Form WH-301. Note: Tennessee does not impose a personal income tax on wages, but withholding may apply to non-wage payments. Confirm current requirements at https://www.tn.gov/revenue/taxes/withholding-tax.html

Breweries/distilleries with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries), Form 301 (Incident Report), and post Form 300A annually. Electronic submission required for certain industries. See https://www.osha.gov/recording

The original TABC license and federal TTB permit must be framed and posted in a conspicuous location accessible to the public, such as behind the bar or tasting room entrance. See TABC Compliance Checklist: https://www.tn.gov/content/dam/tn/abc/documents/TABC_Compliance_Checklist.pdf

Applies to all employers with employees. Brewery/distillery operations involve hazards such as pressurized systems, confined spaces, forklifts, and chemical exposure (cleaning agents), requiring compliance with OSHA standards (e.g., hazard communication, machine guarding, respiratory protection).

Applies if the brewery/distillery allows public access. Requires accessible entrances, restrooms, counters, and pathways. Does not apply solely to off-site production facilities with no public access.

The original federal basic permit (TTB Form 5100.24) must be displayed in a conspicuous place at the principal place of business. This is required under 27 CFR § 1.31. See https://www.ttb.gov/permits/display-of-permit

Most cities require annual fire safety inspections for commercial establishments, especially those with flammable materials (e.g., ethanol in distilleries). Contact local fire marshal for schedule. Example: Nashville Fire Department conducts annual inspections. See https://nashville.gov/Departments/Fire-Department/Inspections

If the brewery/distillery operates a tasting room or serves food, it may be subject to routine health inspections by the local health department. Frequency varies by county. Davidson County conducts inspections every 6–12 months. See https://www.nashville.gov/Departments/Health-Department/Environmental-Health

TTB requires all permitted premises to maintain detailed records including production logs, taxpaid withdrawals, formulas, and shipping records. These must be kept for at least 3 years and made available for inspection. See 27 CFR § 24.101 and TTB Guidance: https://www.ttb.gov/images/pdfs/guidance/recordkeeping-guidance.pdf

All sales tax records, including invoices, returns, and exemption certificates, must be kept for 6 years from the due date of the return to which they apply. See https://www.tn.gov/revenue/taxes/sales-and-use-tax/sales-and-use-tax-recordkeeping.html

Employers must display current federal labor law posters including the Fair Labor Standards Act (FLSA), Family and Medical Leave Act (FMLA), and OSHA Workplace Poster (Form 2203). Available for free download at https://www.dol.gov/agencies/whd/posters

Tennessee requires most employers with 5 or more employees to carry workers’ compensation insurance. A certificate of insurance must be posted in the workplace. Employers in construction must carry coverage regardless of number of employees. See https://www.tn.gov/workforce/workers-compensation/employer-responsibilities.html

TABC conducts routine compliance inspections to ensure adherence to state alcohol laws, including age verification, labeling, and operational rules. All licensed premises are subject to inspection. See compliance checklist: https://www.tn.gov/content/dam/tn/abc/documents/TABC_Compliance_Checklist.pdf

The TTB Basic Permit number must be included in all promotional content related to alcoholic beverages. This includes websites, social media, menus, and labels. See TTB Compliance Guidance: https://www.ttb.gov/images/pdfs/guidance/labeling-and-advertising.pdf

Applies if facility stores regulated oil above threshold. Requires SPCC Plan prepared by professional engineer if above certain thresholds. Ethanol and beer are not regulated under SPCC, but petroleum-based oils are.

Prohibits deceptive or misleading advertising. Applies to all marketing, including website, social media, and packaging. Claims such as "organic," "locally brewed," or "handcrafted" must be substantiated. FTC works in coordination with TTB on labeling claims.

All U.S. employers must verify identity and work eligibility using Form I-9. Not filed with government but must be retained for inspection. Applies to all employees, regardless of citizenship.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to brewery/distillery employees including production staff, servers, and managers.

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave for qualifying family or medical reasons. Posting notice and proper recordkeeping required.

Brewery/distillery facilities that produce beer or spirits for consumption are considered food facilities and must register with FDA. Registration must be renewed biennially in even-numbered years (October 1–December 31).

Brewery and distillery operations may generate hazardous waste (e.g., from cleaning chemicals). Must comply with EPA regulations based on generator status (conditionally exempt small quantity generator, small quantity generator, or large quantity generator). Requires proper storage, labeling, and disposal.

Requires reporting of hazardous chemical storage to state and local emergency planning authorities. Applies if facility stores large volumes of cleaning agents, ethanol, or compressed gases.

All Tennessee LLCs must file an annual report with the Secretary of State. For breweries/distilleries structured as LLCs, this applies regardless of activity level. Fee is based on number of authorized shares if domestic, or $300 if foreign LLC. Online filing available at https://sos.tn.gov/compliance/annual-report.

All alcoholic beverage manufacturers must renew their TABC license each year by June 30. Failure to renew results in automatic expiration. Renewal forms and payment are submitted through the TABC online portal. See https://www.tn.gov/abc/compliance/renewals.html for current fee schedule.

All TTB-permitted brewers and distillers must file Form TTB F 5110.31 (Annual Report) by January 31, reporting production volumes, inventory, and operations. This is in addition to federal excise tax filings. See TTB Industry Circular 2021–2 for details: https://www.ttb.gov/images/pdfs/ic/2021/ic_2021_2.pdf

Breweries and distilleries must file Form 720 (Quarterly Federal Excise Tax Return) and pay federal excise taxes on alcohol produced. Small producer tax credits may apply. See IRS Publication 510 for current rates. https://www.irs.gov/forms-pubs/about-form-720

All businesses selling taxable goods (including beer and spirits) must register for sales tax and file returns. Frequency (monthly/quarterly) is assigned by the Department of Revenue based on volume. Filings submitted via https://revpay.tn.gov/. See https://www.tn.gov/revenue/taxes/sales-and-use-tax.html