{"data":{"id":"us-ky/krs-243.886","jurisdiction":"us-ky","citation":"KRS 243.886","heading":"Reimbursement  for collecting and  reporting -- Microbrewery  or","body":"distiller that pays wholesale sales tax not entitled to reimbursement.\nTo reimburse himself or herself for the cost of collecting and reporting the tax, each\nperson required to pay and report the tax levied by KRS  243.884, other than a\nmicrobrewery or a distiller, shall deduct on each report one percent (1%) of the tax\ndue,  provided the amount  due  is not delinquent at the time of payment. A\nmicrobrewery or distiller that reports and pays the wholesale sales tax levied by KRS\n243.884, in accordance with KRS  243.0305 or 243.157 as applicable, shall not be\nentitled to deduct one percent (1%) of the tax due.","path":["KRS Chapter 243"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50686","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:54Z","sha256":"01956ce47d57d660023e6688f1cfab5cc45ec70f5c4ade0f175742c8b1d53ba8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-243.884","next":"us-ky/krs-243.888"},"notice":"GroundRules: Original legal text. Not legal advice."}