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

Alcohol Tax Modifications

Effective July 15, 2020, properly licensed in-state and out-of-state manufacturers of alcohol may directly ship alcohol to Kentucky consumers. Manufacturers must obtain a Direct Shipper’s license from the Kentucky Alcoholic Beverage Control (ABC) and then contact the Kentucky Department of Revenue (DOR) to set up a revenue account for their place of business. The Excise Tax Section’s phone number is 502-564-6823, Option 3 for alcohol-related inquiries or direct email to DOR.WebResponseExciseTax@ky.gov

Direct Shippers must complete :

  • Form 73A550 – Quarterly Return of Direct Shippers of Alcohol, for remittance of the excise and wholesale equivalent taxes

And, depending on alcohol type, either:

  • Supplemental Form 73A551 — Direct Shippers’ Detailed Report of Distilled Spirits or Wine
  • Supplemental Form 73A552 — Direct Shippers’ Detailed Report of Malt Beverages

A tax return along with corresponding supplemental forms are due to DOR for each quarter even if there are no direct shipments that quarter. The manufacturer must use a common carrier to transport direct shipments to Kentucky consumers and report those used on the supplemental forms filed each quarter. State sales and use tax is due on direct shipments of alcohol to Kentucky consumers along with applicable local taxes.

Shipment limitations:

  • Distilled Spirits - in quantities not to exceed ten (10) liters per consumer per month;
  • Wine - in quantities not to exceed ten (10) cases per consumer per month;
  • Malt Beverages - in quantities not to exceed ten (10) cases per consumer per month.


After the effective date of July 14, 2018, microbreweries will file and remit the excise tax and wholesale sales tax using Form 73A638 (Microbrewer's Monthly Malt Beverage Tax Report) to the Department of Revenue (DOR) by the 20th of each month following the month of the transactions. Gross receipts of a microbrewery making wholesale sales shall be calculated by determining the dollar value amount that the microbrewer would have collected had it conveyed to a distributor the same volume sold to a consumer.  Wholesale sales are defined as a sale of malt beverages made by a microbrewery.

After the effective date, distributors of malt beverages are no longer required to collect and remit the wholesale sales tax for microbrewers. Distributors should use the updated version of Form 73A628 (Distributor's Monthly Malt Beverage Excise and Wholesale Sales Tax Report) to report and remit the excise tax and wholesale sales tax.

DOR Form 73A630 (Microbrewer's Retail Gross Receipts Report to Distributor) shall no longer be used by any distributor or microbrewer.

These changes will begin with the August 2018 reporting period, which is due September 20, 2018.

​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

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


All tax payment and e-file options

​Previous Wholesale Sales Tax Rates for Wine and Beer Per HB 445

DatesTax Rate
Previous July 1, 201511%
July 1, 2015 to May 31, 201610.75%
June 1, 2016 to May 31, 201710.50%
June 1, 2017 to May 31, 201810.25%
​June 1, 2018 and forward
​10%



Excise Tax

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