{"data":{"id":"us-ky/krs-243.790","jurisdiction":"us-ky","citation":"KRS 243.790","heading":"Alcoholic beverages or cannabis -infused beverages to be shipped and","body":"consumed out of state not subject to tax -- Conditions of exemption.\nThe sale or distribution of alcoholic beverages or cannabis -infused beverages\nmanufactured in or import ed into this state for shipment permanently out of the state to\nbe sold without the state and consumed without the state shall not be subject to the tax\nimposed by KRS 243.720. Provided, however, the Department of Revenue may, when\nnecessary for the purpos e of control enforcement or protection of revenue, prescribe the\nconditions under which containers of the alcoholic beverages or cannabis -infused\nbeverages for shipment permanently out of the state to be sold without the state and\nconsumed without the state may be kept and trafficked in without payment of the tax.","path":["KRS Chapter 243"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56609","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:54Z","sha256":"3ce0f6dbad8a2f4ff078e75bf23ecb2debd0117e226d8363fa05b6c868912b54","source_id":"us-ky","stale":false,"prev":"us-ky/krs-243.780","next":"us-ky/krs-243.800"},"notice":"GroundRules: Original legal text. Not legal advice."}