Out of state brewers and/or importers engaged in interstate commerce only shall be allowed the same privileges of qualification, domestication, registration and payment of all applicable taxes as are required of Tennessee brewers. Such out of state brewers and/or importers so desiring to qualify in this state will be unconditionally liable for any and all taxes, fees and charges imposed by statute upon Tennessee brewers.
Tenn. Comp. R. & Regs. 1320-04-01-.14
Authority: T.C.A. § 67-1-102.