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. Prior to July 1, 2015, the tax rate shall be 11 percent of the gross receipts of any such wholesaler or distributor derived from "sales at wholesale" or "wholesale sales" made within the Commonwealth.
On and after July 1, 2015, for distilled spirits the tax rate will remain at 11 percent of “wholesale sales” or “sales at wholesale” and for wine and beer the tax rate will be 10.75 percent for “wholesale sales” or “sales at wholesale” made on or after July 1, 2015, and before June 1, 2016.
On and after June 1, 2016 through May 31, 2017, for distilled spirits the tax rate will remain at 11 percent of “wholesale sales” or “sales at wholesale” and for wine and beer the tax rate will be 10.50 percent for “wholesale sales” or “sales at wholesale” made on or after June 1, 2016, and before June 1, 2017.
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.
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 are issued by the Kentucky Alcoholic Beverage Control Board. They may be reached at abc.ky.gov or 502-564-4850.