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243.884 Wholesale sales tax imposed -- Rate -- Report and payment -Exemptions.
(1)
(2)
For the privilege of making "wholesale sales" or "sales at wholesale" of beer,
wine, or distilled spirits, a tax is hereby imposed upon all wholesalers of wine
and distilled spirits at the rate of eleven percent (11%) and upon all distributors
of beer at the rate of eleven percent (11%) of the gross receipts of any such
wholesaler or distributor derived from "sales at wholesale" or "wholesale sales"
made within the Commonwealth except as provided in subsection (2) of this
section. Wholesalers of distilled spirits and wine and distributors of malt
beverages shall pay and report the tax levied by this section on or before the
20th day of the calendar month next succeeding the month in which
possession or title of the distilled spirits, wine or malt beverages is transferred
from the wholesaler or distributor to retailers or consumers in this state, in
accordance with rules and regulations of the Department of Revenue designed
reasonably to protect the revenues of the Commonwealth.
Gross receipts from sales at wholesale or wholesale sales shall not include the
following sales:
(a) Sales made between wholesalers or between distributors; and
(b) Sales made by a small farm winery or wholesaler of wine produced by a
small farm winery.
Effective:January 1, 2007
History: Amended 2006 Ky. Acts ch. 179, sec. 11, effective January 1, 2007. -Amended 2005 Ky. Acts ch. 85, sec. 660, effective June 20, 2005; and ch. 168,
sec. 74, effective June 1, 2005. -- Amended 2000 Ky. Acts ch. 167, sec. 3,
effective July 14, 2000. -- Amended 1994 Ky. Acts ch. 451, sec. 4, effective July
15, 1994. -- Created 1982 Ky. Acts ch. 390, sec. 4, effective June 1, 1982.
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