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​Alcoholic Beverage Control License Type

Applicable Tax​

Required DOR
Forms

​Required
Supporting
DOR Forms

Excise Tax
Wholesale Sales Tax
​DT or DTB
RT or RTB

​Distiller/Rectifier
​Paid by wholesaler
Samples: $1.92/gallon(<6% $.25/gallon)

​Paid by wholesaler

73A525

73A530

​WI

Winery​
In-state: paid by wholesaler
Out-of-state: $.50/gallon​

​Paid by wholesaler

73A576​

73A530​
​SFW
Small Farm Winery
$.50/gallon​ Paid by wholesaler
73A576
73A530​
​MB
Brewery​ Paid by distributor​ Paid by distributor​​ 73A626​
​MIC
Microbrewery​ $.080645/gallon​
10% of gross receipts​ ​73A638
​73A626 and 73A637
​WH
​Wholesaler (Distilled Spirits)**
​$1.92/gallon (<6% $.25/gallon)
​11% of gross receipts
​73A526
​73A527
​WH
​Wholesaler (Wine)
​$.50/gallon
​10% of gross receipts
​73A575
​73A577
​SFWW
​Small Farm Winery Wholesaler
​$.50/gallon
​10% of gross receipts*
​73A575
​73A577
​MD
​Distributor
​$.080645/gallon
​10% of gross receipts
​73A628
​73A627 and 73A629
​LOSDWS
​Limited Out-of-State Distilled Spirits and Wine Supplier
​Paid by wholesaler
​Paid by wholesaler
​73A530​
​OWDWS
​Out-of-State Distilled Spirits and Wine Supplier
​Paid by wholesaler
​Paid by wholesaler
​73A530​
​OSB
​Out-of-State Malt Beverage Supplier
​Paid by distributor
​Paid by distributor
​73A626​
​LSB
​Limited Out-of-State Malt Beverage Supplier
​Paid by distributor
​Paid by distributor
​73A626​

*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.

Return to the Alcohol Taxes page.


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