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 and upon all distributors of beer.
The wholesale sales tax rate for distilled spirits is 11%. The wholesale sales tax rates for wine and beer are:
|Previous July 1, 2015||11%|
|July 1, 2015 to May 31, 2016||10.75%|
|June 1, 2016 to May 31, 2017||10.50%|
|June 1, 2017 to May 31, 2018||10.25%|
|June 1, 2018 and forward||10%|
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, if that small farm winery produces no more than 50,000 gallons of wine per calendar year.
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 percent 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 licenses are issued by the Kentucky Alcoholic Beverage Control Board. They may be reached at abc.ky.gov or 502-564-4850.