Science University Research Symposium (SURS)

Publication Date



Sciences and Mathematics, College of


Math and Computer Science, Department of

SURS Faculty Advisor

Dr. William Best

Presentation Type

Oral Presentation


In 2013, Tennessee transitioned from a price-based wholesale tax model to a per barrelage assessment. This research delves into the repercussions of this tax reform, assessing its impact on the brewing and wholesale distribution sectors. Despite the shift, Tennessee maintains the nation's highest wholesale beer tax for 16 consecutive years. The study examines the opportunity costs associated with this elevated tax, exploring alternative uses for the funds. Utilizing data on annual revenue collected by wholesalers from 2019 to 2022, segmented by city and county, the research provides actionable insights advocating for a reduction in the wholesale tax. The argument posits that such a decrease would be advantageous for both local breweries and the broader Tennessee economy.



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