{"data":{"id":"us-ky/krs-243.720","jurisdiction":"us-ky","citation":"KRS 243.720","heading":"Rate of tax.","body":"(1) (a) There is levied upon the use, sale, or distribution by sale or gift of distilled\nspirits a tax of one dollar and ninety -two cents ($1.92) on each wine gallon of\ndistilled spirits, and a proportional rate per gallon on all distilled spirits used,\nsold, or d istributed in any container of more or less than one (1) gallon, but\nthe rate of the excise tax on spirits in retail containers of one -half (1/2) pint\nshall be twelve cents ($0.12); and\n(b) Notwithstanding the provisions of paragraph (a) of this subsection , distilled\nspirits placed in containers for sale at retail, where the distilled spirits\nrepresent six percent (6%) or less of the total volume of the contents of the\ncontainers, shall be taxed at the rate of twenty-five cents ($0.25) per gallon.\n(2) There is levied upon the use, sale, or distribution by sale or gift of wine, a tax of\nfifty cents ($0.50) on each gallon of wine, and a proportional rate per gallon on the\nwine used, sold, or distributed in any container of more or less than one (1) gallon,\nbut the tax shall not be less than four cents ($0.04) on the sale or distribution of any\nretail container of wine.\n(3) (a) There is levied upon the sale or distribution by sale or gift of malt beverages\nan excise tax of two dollars and fifty cents ($2.50) on each barrel of thirty-one\n(31) gallons and a proportional rate per gallon on malt beverages sold or\ndistributed in any container of more or less than thirty-one (31) gallons;\n(b) Each brewer producing malt beverages in this state shall be entitled to a cre dit\nof fifty percent (50%) of the tax levied on each barrel of malt beverages sold\nin this state, up to three hundred thousand (300,000) barrels per annum.\n(4) There is levied upon the use, sale, or distribution by sale or gift of cannabis -infused\nbeverages a tax of one dollar and ninety -two cents ($1.92) on each gallon of a\ncannabis-infused beverage, and a proportional rate per gallon on all cannabis -\ninfused beverages used, sold, or distributed in any container of more or less than\none (1) gallon.\n(5) This section shall not apply to:\n(a) Wine manufactured, sold, given away, or distributed and used solely for\nsacramental purposes; or\n(b) Distilled spirits and wine purchased by holders of special licenses provided\nfor in KRS 243.320 and purchased and used in the manner authorized by\nthose licenses.","path":["KRS Chapter 243"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56607","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:54Z","sha256":"31f50c70906325655d3c7984e98d47be96dd72f483ca216604ed3c2981b56ec3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-243.715","next":"us-ky/krs-243.730"},"notice":"GroundRules: Original legal text. Not legal advice."}