The Department of Revenue administers Alcohol Taxes on malt beverages, wine, and distilled spirits.
ATTENTION: ALCOHOL TAX MODIFICATIONS
HOUSE BILL 445
Effective July 1, 2015 to June 1, 2016, the wholesale sales tax for wine and beer will change from the rate of 11 percent to 10.75 percent.
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 (DOR).
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 excise tax reported and remitted.
For further assistance with any alcohol tax questions, please contact the Division of Miscellaneous Tax at (502) 564-6823 or DOR.WEBResponseExciseTax@ky.gov.
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.
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.
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 Tax Laws are located in Chapter 243 of the Kentucky Revised Statutes.
Alcohol licenses are issued by the Kentucky Alcoholic Beverage Control Board. They may be contacted at abc.ky.gov or 502-564-4850.
Locate Forms to Download
Current Year - Alcohol Tax Forms Prior Year Alcohol Tax Forms
Contact DOR Staff
E-Mail DOR Taxing Areas
Questions can be directed to the Kentucky Department of Revenue, Excise Tax Section, Station 62, PO Box 138, Frankfort KY 40602-0138, (502) 564-6823.