243.720 Rate of tax.
(1)
(2)
(3)
(4)
(a)
There is levied upon the use, sale or distribution by sale or gift of distilled
spirits a tax of one dollar and ninety-two cents (.92) on each wine gallon of
distilled spirits, and a proportional rate per gallon on all distilled spirits used,
sold or distributed in any container of more or less than one (1) gallon, but the
rate of the excise tax on spirits in retail containers of one-half (1/2) pint shall
be twelve cents (.12); and
(b) Notwithstanding the provisions of paragraph (a) of this subsection, distilled
spirits placed in containers for sale at retail, where the distilled spirits
represent six percent (6%) or less of the total volume of the contents of such
containers, shall be taxed at the rate of twenty-five cents (.25) per gallon.
There is levied upon the use, sale or distribution by sale or gift of wine, a tax of fifty
cents (.50) on each gallon of wine, and a proportional rate per gallon on the wine
used, sold or distributed in any container of more or less than one (1) gallon, but in
no event shall the tax be less than four cents (.04) on the sale or distribution of
any retail container of wine.
(a) There is levied upon the sale or distribution by sale or gift of malt beverages
an excise tax of two dollars and fifty cents (.50) on each barrel of thirty-one
(31) gallons and a proportional rate per gallon on malt beverages sold or
distributed in any container of more or less than thirty-one (31) gallons;
(b) Each brewer producing malt beverages in this state shall be entitled to a credit
of fifty percent (50%) of the tax levied on each barrel of malt beverages sold
in this state, up to three hundred thousand (300,000) barrels per annum.
This section shall not apply to:
(a) Wine manufactured, sold, given away or distributed and used solely for
sacramental purposes; or
(b) Distilled spirits and wine purchased by holders of special licenses provided
for in KRS 243.320 and 243.330 and purchased and used in the manner
authorized by those licenses.
Effective: August 1, 1986
History: Amended 1986 Ky. Acts ch. 496, sec. 24, effective August 1, 1986. -Amended 1982 Ky. Acts ch. 390, sec. 5, effective June 1, 1982. -- Amended 1976
Ky. Acts ch. 57, sec. 1. -- Amended 1970 Ky. Acts ch. 21, sec. 1. -- Amended 1954
Ky. Acts ch. 75, sec. 1. -- Amended 1948 Ky. Acts ch. 100, sec. 1. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2554b127, 4281c-2, 4281c-3, 4281c-4.
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