Belmont University Research Symposium (BURS)

Wholesale Beer Tax in Tennessee

Publication Date



Sciences and Mathematics, College of


Math and Computer Science, Department of

BURS Faculty Advisor

Dr. William Best

Presentation Type

Poster Presentation


In 2013, Tennessee shifted from a price-based model of wholesale tax assessment to a per barrelage model of tax assessment. This study begins by exploring the impact of this tax reform to quantify its impact on the brewing and wholesale distribution industries. Despite this tax reform, Tennessee’s wholesale beer tax has remained the highest in the nation for 16 consecutive years. In light of this, the study also considered the lost opportunity costs of this high tax and what these businesses could use this money for instead. We collected data containing the total revenue wholesalers have collected each year from 2019 to 2022 by city and county. Actionable insights are provided arguing a decrease in the wholesale tax would benefit both local breweries and the Tennessee economy as a whole.

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