Deduction For Beer Sold To Governmental Instrumentalities

(1) With respect to T.C.A. § 57-5-208, the exemption of tax shall be effectuated by the Department of Revenue allowing persons subject to the tax, duly licensed in Tennessee, to deduct from receipts and purchases on their monthly beer tax report submitted in accordance with Tennessee Administrative Compilation 1320-04-01-.12 all receipts and purchases sold, within that same monthly period, to post exchanges, ship service stores, commissaries and messes operated and controlled by the United States armed forces, and which are instrumentalities of the United States government. (2) Said deduction shall be allowed to wholesalers and breweries only if the following conditions are met: (a) The commanding officer of a qualified military installation has furnished the Commissioner of Revenue a letter designating a commissioned officer of his command as the person authorized to sign invoices acknowledging receipt of such beverages. The signature of such designated officer shall be filed at the same time with the Department as a matter of record. (b) The officer designated in each instance, as provided in subparagraph “(a)” above, has signed each invoice acknowledging receipt of the beer, and also signed a certificate, either on a separate sheet or written on the face of the invoice, certifying that the beer was sold to, and delivered to a post exchange, ship service store, commissary, mess or other such exempt agency, by a Tennessee wholesaler or brewery, and that said beer will be sold by such instrumentality of the government for consumption within the geographical boundaries of the government installation subject to regulations by the commanding officer of such installation.