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Tennessee tobacco licenses: fees range $100–$200, bonds up to $20,000 for warehouses
Summary
The Department of Revenue summarized license categories and bond/fee requirements: manufacturing distributor fee $200/plant (bond minimum $2,000), manufacturer warehouse fee $200 (bond min $20,000), wholesale dealer/jobber fee $200/warehouse (bond min $2,000), and tobacco distributor fee $100/location (no bond).
Katie Julian explained the department’s licensing structure for actors in the tobacco supply chain. She described manufacturing distributor, manufacturer warehouse, wholesale dealer/jobber, and distributor licenses and gave the associated fees and bond minimums: a manufacturing distributor requires a $200 fee per plant and a minimum $2,000 bond; a manufacturer’s warehouse requires $200 per storage warehouse and a minimum $20,000 bond; wholesale dealer/jobber licenses are $200 per wholesale warehouse with a $2,000 minimum bond; and a tobacco distributor license for a secondary wholesaler is $100 per location with no bond requirement.
Katie also said annual bond reviews occur (she noted a review in October) and that license expiration dates are uniform (licenses expire May 31). The presenters encouraged taxpayers to watch for departmental letters about bond sufficiency and to contact department staff for help determining the correct license type during TinTAP registration.
