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The Department of Revenue administers Alcohol Taxes on malt beverages, wine, and distilled spirits.  Alcohol Tax laws are located in Chapter 243 of the Kentucky Revised Statutes.​

Alcohol Tax Modifications

Senate Bill 11

Effective July 15, 2016, small farm wineries that produce more than 50,000 gallons but less than 100,000 gallons per calendar year are no longer exempt from the wine wholesale sales tax.​

House Bill 445

The wholesale sales tax rates for wine and beer are:

Dates
Tax Rate
Previous July 1, 201511%
July 1, 2015 to May 31, 201610.75%
June 1, 2016 to May 31, 201710.50%
June 1, 2017 to May 31, 201810.25%


Senate Bill 13

Effective June 25, 2013, microbreweries will file and remit the wholesale sales tax using Form 73A630 (Microbrewer’s Retail Gross Receipts Reports to Distributors) to each contracted distributor by the 10th of the month following the month of the sale. Microbreweries will file and remit the excise tax due using Form 73A628 (Distributor’s Monthly Malt Beverage Wholesale Sales Tax and Excise Tax Report) by the 20th of each month following the month of the transactions to the Department of Revenue.​

Distributors will file and remit both the wholesale sales tax and excise tax using Form 73A628 (Distributor’s Monthly Malt Beverage Wholesale Sales Tax and Excise Tax Report) by the 20th of each month following the month of the transactions to the DOR. A copy of Form 73A630 (Microbrewer’s Retail Gross Receipts Reports to Distributors) received by each contracted microbrewery must be filed each month with the Distributor’s Form 73A628 to support the total wholesale tax reported and remitted.​​​

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​Prior​​ Year Alcohol Tax Forms​

Pay Alcohol Tax

Mail a check or money order made payable to "KY State Treasurer" to:
KY Department of Revenue
Frankfort, KY 40619


All tax payment and e-file options

Wholesale Sales Tax

For the privilege of making "wholesale sales" or "sales at wholesale" of beer, wine, or distilled spirits, a tax is hereby imposed upon all wholesalers of wine and distilled spirits and upon all distributors of beer.

The wholesale sales tax rate for distilled spirits is 11%.  The wholesale sales tax rates for wine and beer are:

DatesTax Rate
Previous July 1, 201511%
July 1, 2015 to May 31, 201610.75%
June 1, 2016 to May 31, 201710.50%
June 1, 2017 to May 31, 201810.25%


Gross receipts from “sales at wholesale” or “wholesale sales” shall not include the following sales:

  • Sales made between wholesalers or between distributors.
  • Sales made by a small farm winery or wholesaler of wine produced by a small farm winery, if that small farm winery produces no more than 50,000 gallons of wine per calendar year.​

Excise Tax

An excise tax is imposed on alcoholic beverages at the following rates. All rates are applied proportionally for containers of sizes other than listed, unless stated otherwise.

  • Distilled Spirits - $1.92 per gallon but not less than $0.12 per half-pint retail container.
  • Distilled Spirits of 6 percent or less alcohol of the total volume - $0.25 per gallon.
  • Wine - $0.50 per gallon but not less than $0.04 per any retail container.
  • Beer/Malt Beverages - $2.50 per barrel of 31 gallons.

Distilled Spirits Case Sales Tax

Each wholesaler shall pay to the Department of Revenue five cents ($0.05) per case on each case of distilled spirits sold in the state.

Imports for Personal Consumption

Alcohol imported for personal consumption shall be reported on form 73A504, Acknowledgement of Tax Liability on Imported Alcoholic Beverages. This form is completed in Quadruplicate and submitted to customs officials.

Alcohol Licenses

Alcohol licenses are issued by the Kentucky Alcoholic Beverage Control Board. They may be reached at abc.ky.gov or 502-564-4850.​

Excise Tax

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.