KRS 243.730: Reports by wholesalers and distributors or retailers -- Applicability of

brewers' tax credit -- Due date of tax -- Advance payments -- Registration and

permitting requirements.

(1) (a) Wholesalers of distilled spirits and wine shall pay a nd report the tax levied by

KRS 243.720(1) and (2) on or before the twentieth day of the calendar month

next succeeding the month in which possession or title of the distilled spirits

and wine is transferred from the wholesaler to retailers or consumers in this

state, in accordance with administrative regulations promulgated under KRS

Chapter 13A designed reasonably to protect the revenues of the

Commonwealth.

(b) 1. Distributors or retailers of malt beverages, who purchase malt beverages

directly from a br ewer, shall pay and report the tax levied by KRS

243.720(3) on or before the twentieth day of the calendar month next

succeeding the month in which the brewer sells, transfers, or passes title

of the malt beverage to the distributor or retailer, in accorda nce with

administrative regulations promulgated under KRS Chapter 13A

designed reasonably to protect the revenues of the Commonwealth.

2. The credit allowed brewers in this state, under the provisions of KRS

243.720(3)(b), shall flow through to the distrib utor or retailer who

purchases malt beverages directly from the brewer.

3. If a brewer sells, transfers, or passes title to malt beverages to any of its

employees for home consumption or to any charitable or fraternal

organization pursuant to the provision s of KRS 243.150, the brewer

shall be responsible for paying and reporting the tax levied by KRS

243.720(3) in accordance with the provisions of paragraph (d) of this

subsection.

(c) Cannabis-infused beverage distributors shall pay and report the tax levie d by

KRS 243.720(4) on or before the twentieth day of the calendar month next

succeeding the month in which possession or title of the cannabis -infused

beverages are transferred from the cannabis -infused beverage distributor to

retailers or consumers in th is state, in accordance with administrative

regulations promulgated under KRS Chapter 13A designed reasonably to

protect the revenues of the Commonwealth.

(d) 1. Every brewer selling, transferring, or passing title to malt beverages to

any person in this state other than a distributor or retailer;

2. Every manufacturer of cannabis -infused beverages permitted by the

Department for Public Health selling, transferring, or passing title to

cannabis-infused beverages to any person in this state other than a

distributor or retailer; and

3. Every other person selling, transferring, or passing title of distilled

spirits, wine, malt beverages, or cannabis -infused beverages to

distributors, retailers, cannabis -infused beverage licensees, or

consumers;

shall report and pay the tax levied by KRS 243.720 on or before the twentieth

day of the calendar month next succeeding the month in which possession or

title of distilled spirits, wine, malt beverages, or cannabis-infused beverages is

transferred to a distributor, retailer, cannabis -infused bevera ge licensee, or

consumer in this state, in accordance with administrative regulations

promulgated under KRS Chapter 13A designed reasonably to protect the

revenues of the Commonwealth.

(e) Every distributor, retailer, or consumer possessing, using, selling , or

distributing distilled spirits, wine, malt beverages, or cannabis -infused

beverages in this state upon which the tax levied by KRS 243.720 and

243.884 has not been paid shall be jointly and severally liable for reporting

and paying the tax due, in acc ordance with administrative regulations

promulgated under KRS Chapter 13A designed reasonably to protect the

revenues of the Commonwealth. The liability shall not be extinguished until

the tax has been paid to the Department of Revenue.

(f) Notwithstanding the provisions of paragraph (a) of this subsection, every

owner of a small farm winery shall pay and report the tax levied by KRS

243.720 (1) and (2) on a quarterly basis, in accordance with administrative

regulations of the Department of Revenue designed reasonably to protect the

revenues of the Commonwealth.

(2) Every wholesaler of distilled spirits or wine before using, selling, or distributing by

sale or gift distilled spirits and wine shall register with the Department of Revenue.

(3) Every brewer before selling or distributing by sale or gift malt beverages, or before

importing malt beverages into the state, shall register with the Department of

Revenue in a manner as the Department of Revenue may require.

(4) Every manufacturer of cannabis -infused beverages before selling or distributing by

sale or gift cannabis -infused beverages, or before importing cannabis -infused

beverages into the state, shall:

(a) Obtain a permit as a food manufacturer through the Department for Public

Health; and

(b) Register with the Department of Revenue in a manner as the Department of

Revenue may require.