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​Alcoholic Beverage Control License Type

Applicable Tax​

Required DOR

DOR Forms

Excise Tax
Wholesale Sales Tax
​Direct Shipper of Alcohol
​Paid by licensee
​Paid by licensee
​73A551 or 73A552
​DT or DTB
​$1.92/gallon(<6% $.25/gallon) Gift shop/Sample sales ONLY
11% of gross reciepts (Gift shop/Samples ONLY)


​​RT or RTB​
​Paid by wholesaler.  Samples: $1.92/gallon (<6% $.25/gallon)
​​Paid by wholesaler
​Winery​ In-state: paid by wholesaler
Out-of-state: $.50/gallon​
​​Paid by wholesaler


Small Farm Winery
$.50/gallon​ Paid by wholesaler
Brewery​ Paid by distributor​ Paid by distributor​​ 73A626​
Microbrewery​ $.080645/gallon​
10% of gross receipts​ ​73A638
​Wholesaler (Distilled Spirits)**
​$1.92/gallon (<6% $.25/gallon)
​11% of gross receipts
​Wholesaler (Wine)
​10% of gross receipts
​Small Farm Winery Wholesaler
​10% of gross receipts*
​10% of gross receipts
​73A627 and 73A629
​Limited Out-of-State Distilled Spirits and Wine Supplier
​Paid by wholesaler
​Paid by wholesaler
​Out-of-State Distilled Spirits and Wine Supplier
​Paid by wholesaler
​Paid by wholesaler
​Out-of-State Malt Beverage Supplier
​Paid by distributor
​Paid by distributor
​Limited Out-of-State Malt Beverage Supplier
​Paid by distributor
​Paid by distributor

*Sales of wine produced by a small farm winery are exempt from the wholesale sales tax if that small farm winery produces no more than 50,000 gallons of wine per year.
**Each wholesaler shall pay $.05 per case on each case of distilled spirits sold in the state.

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

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