Download Alc 119 Tennessee Template in PDF Open Editor Here

Download Alc 119 Tennessee Template in PDF

The ALC 119 Tennessee form serves as the Brand Registration Return for new brands of distilled spirits and wine in Tennessee. This form is essential for businesses looking to register their brands with the Tennessee Department of Revenue. Completing this form accurately ensures compliance with state regulations and facilitates the proper assessment of registration taxes.

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The Alc 119 Tennessee form serves as a crucial document for individuals and businesses looking to register new brands of distilled spirits and wine in the state of Tennessee. This form is specifically designed for brand registration returns and includes essential information such as the effective date, account number, and the registrant's name. For those submitting an amended return, a designated checkbox is provided for clarity. The form requires users to report the number of new brands being registered, with specific lines dedicated to both distilled spirits and wine. Importantly, the registration tax for distilled spirits is set at $250, which may be prorated for those registering partway through the tax year. Additional instructions guide users on how to accurately complete the form, including the necessity of accompanying documents like a non-resident Tennessee license, federal permits, and brand labels. The Tennessee Department of Revenue emphasizes the importance of providing a complete and accurate return, which must be signed and dated by a principal officer of the company. Failure to comply with these requirements may lead to delays or complications in the registration process.

FAQ

  1. What is the purpose of the ALC 119 form?

    The ALC 119 form is used for brand registration returns for new brands of distilled spirits and wine in Tennessee. It allows producers, bottlers, or manufacturers to register their brands with the Tennessee Department of Revenue.

  2. Who needs to file the ALC 119 form?

    Any entity that produces, bottles, or manufactures new brands of distilled spirits or wine in Tennessee must file this form. This includes both in-state and out-of-state businesses that wish to register their brands in Tennessee.

  3. What documents must accompany the ALC 119 form?
    • A copy of the non-resident Tennessee license issued by the Tennessee Alcoholic Beverage Commission.
    • A copy of the federal basic permit.
    • A copy of the brand label for each brand being registered.
    • A copy of the federal Certificate of Label Approval (C.O.L.A.) for each brand.
    • The original Tennessee wholesaler contract with the exact brand name listed.
  4. How is the registration tax calculated?

    The annual registration tax for brands of distilled spirits is $250. If registering for only part of the year, this amount is prorated based on the number of months the brand will be registered. For wine, there is no tax due upon initial registration.

  5. What if I am registering multiple brands?

    When registering multiple brands, you must enter the total number of new brands of distilled spirits on Line 1. Multiply this number by the registration fee (either $250 or the prorated amount) to determine the total tax due.

  6. How should I submit the ALC 119 form?

    The completed form, along with all required documents, should be mailed to the Tennessee Department of Revenue at the Andrew Jackson State Office Building, 500 Deaderick Street, Nashville, TN 37242. Ensure that payment is included with your submission.

  7. Is there a specific format for filling out the form?

    The ALC 119 form must be printed legibly or typed, and all fields must be completed fully. You may also submit a spreadsheet containing the required information in lieu of the Schedule A.

  8. Who can I contact for assistance with the ALC 119 form?

    If you need help, you can contact the Taxpayer Services Division of the Tennessee Department of Revenue. They can be reached at their statewide number (800) 342-1003 or (615) 253-0600.

Common PDF Forms

Documents used along the form

When dealing with the Alc 119 Tennessee form, it’s essential to understand the additional documentation that may be required. Each of these forms plays a crucial role in ensuring compliance with state regulations regarding alcohol brand registration. Below is a list of commonly used forms and documents that often accompany the Alc 119 form.

  • Non-Resident Tennessee License: This document is issued by the Tennessee Alcoholic Beverage Commission and is necessary for registrants who are not residents of Tennessee. It verifies that the entity is authorized to conduct business in the state.
  • Federal Basic Permit: This permit is required for any business involved in the production or distribution of alcohol. It demonstrates compliance with federal regulations and is crucial for operating legally.
  • Brand Label Copy: A copy of the brand label must be submitted for each brand being registered. If a brand is marketed under multiple labels, copies of all relevant labels must be included to ensure proper identification.
  • Federal Certificate of Label Approval (C.O.L.A.): Each brand must have a C.O.L.A. issued by the Alcohol and Tobacco Tax and Trade Bureau. This document confirms that the labels meet federal standards and are approved for distribution.
  • Mobile Home Bill of Sale Form: To facilitate a smooth transaction, refer to the comprehensive Mobile Home Bill of Sale documentation that ensures all legal requirements are met when selling or buying a mobile home in Texas.
  • Tennessee Wholesaler Contract: The original contract with a Tennessee wholesaler must be provided. This contract should list the exact brand name being registered, establishing a formal relationship for distribution within the state.

Gathering these documents alongside the Alc 119 form is crucial for a smooth registration process. Ensuring all forms are accurate and complete will help avoid delays and potential compliance issues. Always keep a copy of everything submitted for your records.