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Alcoholic Beverage Tax

House Bill 272 amends KRS 243.884 to increase the wholesale sales tax on alcoholic beverages.

The tax on the privilege of making “wholesale sales” or “sales at wholesale” of beer, wine or distilled spirits will be increased from 9 percent of gross receipts to 11 percent  of gross receipts effective on all sales beginning June 1, 2005. 

The due date for filing and paying the wholesale sales tax will remain the 20th of the month following the report period.  The Department of Revenue will send taxpayers newly revised forms prior to the June period, and the first report reflecting the increase will be due July 20, 2005. 

Questions can be directed to the Excise Tax Section, 200 Fair Oaks Lane, Frankfort KY  40620, (502) 564-4409.

 

Last Updated 8/10/2005
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