Tennessee legislation · 114th General Assembly

Tennessee HB1987: AN ACT to amend Tennessee Code Annotated, Title 57, relative to alcoholic beverages.

Status: Chaptered, May 26, 2026

Fiscal Summary NOT SIGNIFICANT Bill Summary 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 examine 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, upon 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 commission 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