{"data":{"id":"us-ky/krs-243.029","jurisdiction":"us-ky","citation":"KRS 243.029","heading":"Taxes  on sales of alcoholic beverages  owed  by direct shipper","body":"licensees.\n(1) For purposes of this section, \"taxes\" associated with the purchase of alcoholic\nbeverages includes any applicable:\n(a) Sales tax;\n(b) Use tax;\n(c) Excise tax;\n(d) Wholesale tax equivalent as established in KRS 243.884;\n(e) Regulatory license fees; and\n(f) Other assessments.\n(2) For purposes of this section and for other tax purposes, each sale and delivery\nof alcoholic beverages under a direct shipper license is a sale occurring at the\naddress of the consumer. For each tax remittance or collected group of tax\nremittances, the direct shipper licensee shall include its federal tax\nidentification number.\n(3) A direct shipper licensee that sells alcoholic beverages under its direct shipper\nlicense for shipment to a consumer shall charge the consumer all applicable\ntaxes and shall sell the alcoholic beverages with all applicable taxes included in\nthe selling price. The total amount of the applicable taxes shall be identified on\nthe consumer's invoice and shall specifically state the amount of the applicable\nsales tax included in the invoice.\n(4) The  amount of the taxes to be paid by the direct shipper licensee under this\nsection shall be calculated based on the sale of the alcoholic beverages\noccurring at the location identified as the consumer's address on the shipping\nlabel.\n(5) For taxes owed  by a direct shipper licensee under this section, the direct\nshipper licensee shall meet the standards of the destination state, including\nfiling a return that contains its license number and federal tax identification\nnumber.","path":["KRS Chapter 243"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52063","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:52Z","sha256":"c8e6eaaa4c2a6843e6588799304fa6f089c24b368873a774b0f4a8525ca52188","source_id":"us-ky","stale":false,"prev":"us-ky/krs-243.028","next":"us-ky/krs-243.030"},"notice":"GroundRules: Original legal text. Not legal advice."}