KRS 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 import ed 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 purpos e 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.