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Alcohol Taxes

The Department of Revenue administers Alcohol Taxes on malt beverages, wine, and distilled spirits.

ATTENTION: ALL MICROBREWERIES AND DISTRIBUTORS SB 13—ALCOHOL TAX MODIFICATIONS


MICROBREWERIES:

Effective June 25, 2013, microbreweries will file and remit the wholesale sales tax (11%) 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 (8.0645% per taxable gallon) 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:

Distributors will file and remit both the wholesale sales tax (11%) and excise tax (8.0645%) 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 Taxes 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 at the rate of eleven percent (11%) and upon all distributors of beer/malt beverages at the rate of eleven percent (11%) of the gross receipts of any such wholesaler or distributor derived from "sales at wholesale" or "wholesale sales" made within the Commonwealth.

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.

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% 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

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

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.

 

Last Updated 9/23/2013
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