Go to Previous Versions of this Section
  1. 2025 Kentucky Rev. Stat. (here)
  2. 2024 Kentucky Rev. Stat.
  3. 2023 Kentucky Rev. Stat.
  4. View All Versions

2025 Kentucky Revised Statutes
Chapter 243 - Alcoholic beverages -- licenses and taxes
243.790 Alcoholic beverages or cannabis-infused beverages to be shipped and consumed out of state not subject to tax -- Conditions of exemption.

Universal Citation:
KY Rev Stat § 243.790 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

Download as PDF
243.790 Alcoholic beverages or cannabis-infused beverages to be shipped and consumed out of state not subject to tax -- Conditions of exemption. The sale or distribution of alcoholic beverages or cannabis-infused beverages manufactured in or imported into this state for shipment permanently out of the state to be sold 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 the alcoholic beverages or cannabis-infused beverages for shipment permanently out of the state to be sold without the state and consumed without the state may be kept and trafficked in without payment of the tax. Effective: July 1, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 22, effective July 1, 2025. -- Amended 2021 Ky. Acts ch. 13, sec. 11, effective March 12, 2021. -- 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.
Previous Next
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.