{"data":{"id":"us-ky/krs-243.730","jurisdiction":"us-ky","citation":"KRS 243.730","heading":"Reports by wholesalers and distributors or retailers -- Applicability of","body":"brewers' tax credit -- Due date of tax -- Advance payments -- Registration and\npermitting requirements.\n(1) (a) Wholesalers of distilled spirits and wine shall pay a nd report the tax levied by\nKRS 243.720(1) and (2) on or before the twentieth day of the calendar month\nnext succeeding the month in which possession or title of the distilled spirits\nand wine is transferred from the wholesaler to retailers or consumers in  this\nstate, in accordance with administrative regulations promulgated under KRS\nChapter 13A designed reasonably to protect the revenues of the\nCommonwealth.\n(b) 1. Distributors or retailers of malt beverages, who purchase malt beverages\ndirectly from a br ewer, shall pay and report the tax levied by KRS\n243.720(3) on or before the twentieth day of the calendar month next\nsucceeding the month in which the brewer sells, transfers, or passes title\nof the malt beverage to the distributor or retailer, in accorda nce with\nadministrative regulations promulgated under KRS Chapter 13A\ndesigned reasonably to protect the revenues of the Commonwealth.\n2. The credit allowed brewers in this state, under the provisions of KRS\n243.720(3)(b), shall flow through to the distrib utor or retailer who\npurchases malt beverages directly from the brewer.\n3. If a brewer sells, transfers, or passes title to malt beverages to any of its\nemployees for home consumption or to any charitable or fraternal\norganization pursuant to the provision s of KRS 243.150, the brewer\nshall be responsible for paying and reporting the tax levied by KRS\n243.720(3) in accordance with the provisions of paragraph (d) of this\nsubsection.\n(c) Cannabis-infused beverage distributors shall pay and report the tax levie d by\nKRS 243.720(4) on or before the twentieth day of the calendar month next\nsucceeding the month in which possession or title of the cannabis -infused\nbeverages are transferred from the cannabis -infused beverage distributor to\nretailers or consumers in th is state, in accordance with administrative\nregulations promulgated under KRS Chapter 13A designed reasonably to\nprotect the revenues of the Commonwealth.\n(d) 1. Every brewer selling, transferring, or passing title to malt beverages to\nany person in this state other than a distributor or retailer;\n2. Every manufacturer of cannabis -infused beverages permitted by the\nDepartment for Public Health selling, transferring, or passing title to\ncannabis-infused beverages to any person in this state other than a\ndistributor or retailer; and\n3. Every other person selling, transferring, or passing title of distilled\nspirits, wine, malt beverages, or cannabis -infused beverages to\ndistributors, retailers, cannabis -infused beverage licensees, or\nconsumers;\nshall report and pay the tax levied by KRS 243.720 on or before the twentieth\nday of the calendar month next succeeding the month in which possession or\ntitle of distilled spirits, wine, malt beverages, or cannabis-infused beverages is\ntransferred to a distributor, retailer, cannabis -infused bevera ge licensee, or\nconsumer in this state, in accordance with administrative regulations\npromulgated under KRS Chapter 13A designed reasonably to protect the\nrevenues of the Commonwealth.\n(e) Every distributor, retailer, or consumer possessing, using, selling , or\ndistributing distilled spirits, wine, malt beverages, or cannabis -infused\nbeverages in this state upon which the tax levied by KRS 243.720 and\n243.884 has not been paid shall be jointly and severally liable for reporting\nand paying the tax due, in acc ordance with administrative regulations\npromulgated under KRS Chapter 13A designed reasonably to protect the\nrevenues of the Commonwealth. The liability shall not be extinguished until\nthe tax has been paid to the Department of Revenue.\n(f) Notwithstanding the provisions of paragraph (a) of this subsection, every\nowner of a small farm winery shall pay and report the tax levied by KRS\n243.720 (1) and (2) on a quarterly basis, in accordance with administrative\nregulations of the Department of Revenue designed  reasonably to protect the\nrevenues of the Commonwealth.\n(2) Every wholesaler of distilled spirits or wine before using, selling, or distributing by\nsale or gift distilled spirits and wine shall register with the Department of Revenue.\n(3) Every brewer before selling or distributing by sale or gift malt beverages, or before\nimporting malt beverages into the state, shall register with the Department of\nRevenue in a manner as the Department of Revenue may require.\n(4) Every manufacturer of cannabis -infused beverages before selling or distributing by\nsale or gift cannabis -infused beverages, or before importing cannabis -infused\nbeverages into the state, shall:\n(a) Obtain a permit as a food manufacturer through the Department for Public\nHealth; and\n(b) Register with the Department of Revenue in a manner as the Department of\nRevenue may require.","path":["KRS Chapter 243"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56608","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:54Z","sha256":"0e6eb7d35e35d77e866ba9a7961b91dfbabebefa7fd4c2718323c285a033041f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-243.720","next":"us-ky/krs-243.740"},"notice":"GroundRules: Original legal text. Not legal advice."}