{"data":{"id":"us-ky/krs-131.250","jurisdiction":"us-ky","citation":"KRS 131.250","heading":"Returns, reports, and statements to be filed electronically -- Waiver --","body":"Applicability to microbrewery licensees.\n(1) For the purpose of facilitating the administration of the taxes it administers, the\ndepartment may require any tax retur n, report, or statement to be electronically\nfiled.\n(2) (a) A person required to electronically file a return, report, or statement may\napply for a waiver from the requirement by submitting the request on a form\nprescribed by the department.\n(b) The request shall indicate the lack of one (1) or more of the following:\n1. Compatible computer hardware;\n2. Internet access; or\n3. Other technological capabilities determined relevant by the department.\n(3) Beginning July 1, 2026, a licensee:\n(a) Holding a microbrewery license and authorized to sell malt beverages under\nKRS 243.157; and\n(b) Required to pay the:\n1. Wholesale sales tax under KRS 243.884; and\n2. Excise tax on malt beverages under KRS 243.720(3);\nshall electronically submit any paymen t and tax return, report, or statement to the\ndepartment.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56333","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"66fc8aa227d324663eaeb99bc4cff7bf9bc126bc45cd764c3789144ff043f288","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.240","next":"us-ky/krs-131.310"},"notice":"GroundRules: Original legal text. Not legal advice."}