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Alcohol Taxes

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​​​​Alcohol and Cannabis-Infused Beverage tax inquiries should be directed to the DOR Web Response via email at AlcoholExciseTax@ky.gov.​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

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The Department of Revenue administers Alcohol Taxes on malt beverages, wine, distilled spirits, and cannabis infused beverages. Alcohol Tax laws are located in Chapter 243 of the Kentucky Revised Statutes.


Alcohol Tax Modifications​​

​Effective July 1, 2025, a new excise tax on cannabis-infused beverages is established at the rate of $1.92 per gallon and a proportional rate per gallon on all cannabis-infused beverages used, sold, or distributed in any container of more or less than one gallon (KRS 243.720). In addition, a 11% wholesale sales tax (KRS 243.884) is imposed on the sale of cannabis-infused beverages (1) by manufacturers that direct ship to consumers and or self-distribute to retailers and (2) by wholesalers distributing cannabis-infused beverages.

The cannabis-infused beverage tax reports and payment are due on or before the 20th of the month following the month in which the product was distributed. The first monthly reporting period, July 2025, is due on or before August 20th, 2025. Once registered, DOR will contact you with additional information regarding specific form reporting requirements.

The DOR is now accepting registration applications, the application can be found here​.

Please fill out the application and return via email at alcoholexcisetax@ky.gov​ or mail to:

Department of Revenue
Cannabis-Infused Beverage Registration
501 High Street, Station 62
Frankfort, KY 40601


Craft distiller's (Class B distiller license) may now self-distribute up to 5,000 gallons of distilled spirits produced by or exclusively licensed by the distillery annually to any retail licensee. See below for reporting requirements.


Part I—Distilled Spirits Excise Tax Report on “Monthly Report of Distillers, Rectifiers or Bottlers" (Form 73A525) - Continue to complete and submit as previously required. Beginning 7/15/2024, Craft Distillers shall include self-distributed distilled spirit quantities on line 1 (see below).
Part 1 Distilled Spirits.jpg

Part II—Distilled Spirits Wholesale Sales Tax Report on form 73A525 – Continue to report as previously required. Beginning 7/15/2024, gross receipts (excluding 11% wholesale sales tax) from direct sales made to retailers shall be reported on line 12 with gross receipts from sales made to consumers (see below).
Part 2 Distilled Spirits.jpg

Part III – Distilled Spirits Case Sales Tax Repo​rt on form 73A525 – Craft distiller's (Class B distiller license) report total number of cases included on line 1 of Part I attributed to self-distributed distilled spirits sold to retailers in Kentucky (see below).

Part 3 Distilled Spirits.jpg

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​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 Licenses

Alcohol licenses are issued by the Kentucky Alcoholic Beverage Control Board. They may be reached at abc.ky.gov or (502) 564-4850. 


Pay Alcohol Tax

All Alcohol Taxes can now be paid online.

Electronic payment:  Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     Frankfort, KY 40619

​​Frequently Asked Questions


Excise Tax

Download the Taxpayer Bill of Rights

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

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