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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