There is a newer version of the Kentucky Revised Statutes
2009 Kentucky Revised Statutes
CHAPTER 243 ALCOHOLIC BEVERAGES -- LICENSES AND TAXES
243.790 No tax when to be shipped and consumed out of state -- Conditions of exemption.
Download pdffor shipment permanently out of the state to be sold through retail outlets without the
state and consumed without the state shall not be subject to the tax imposed by KRS
243.720. Provided, however, the Department of Revenue may, when necessary for the
purpose of control enforcement or protection of revenue, prescribe the conditions under
which containers of such alcoholic beverages for shipment permanently out of the state to
be sold through retail outlets without the state and consumed without the state may be
kept and trafficked in without payment of the tax. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 658, effective June 20, 2005. -- Amended 1942 Ky. Acts ch. 162, secs. 3 and 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1,
effective October 1, 1942, from Ky. Stat. sec. 4281c-14.
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