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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

A manufacturer or other authorized licensee that supplies alcoholic beverages in the state where it is located that wants to make direct shipments to Kentucky consumers must obtain a Direct Shipper's license from the Kentucky Alcoholic Beverage Control (ABC). Then the manufacturer or supplier must contact the Kentucky Department of Revenue (DOR) to set up a revenue account to fulfill its tax reporting obligations.  The Direct Shipper contact within the Excise Tax Section is Elizabeth Gonzalez with direct phone number 502-564-9250 and email address Elizabeth.Gonzalez@ky.gov .  The Excise Tax Section's phone number is 502-564-6823, Option 3 for alcohol-related inquiries, or submit an email to DOR.WEBResponseExciseTax@ky.gov.

Direct Shippers must file: 

  • Form 73A550Monthly Return of Direct Shippers of Alcohol, for remittance of the excise and wholesale sales tax. 

Effective for tax periods 04/2021 forward, complete the tax return and file and remit taxes due by the 20th of each month following the reporting period. Monthly returns are due even if there are no direct shipments that month.

If the wholesale price is available, then use this amount in calculation of the wholesale sales tax.  If not available, then calculate by taking seventy percent (70%) of the retail price to apply the wholesale sales tax.     

And, depending on alcohol type complete either: 

  • Form 73A551 – Direct Shippers' Detailed Quarterly Report of Distilled Spirits or Wine
  • Form 73A552 – Direct Shippers' Detailed Quarterly Report of Malt Beverages

Each quarter, submit one or both of the detailed reports of direct shipments to Kentucky consumers, depending on alcohol type.  These forms are due by the 20th of the month following the end of each quarter. If the Direct Shipper files and reports no sales on each monthly return (Form 73A550) for the quarter, then no quarterly report is due for that reporting period.

The 6% state sales and use tax is also due on direct shipments of alcohol to Kentucky consumers along with applicable local taxes.

Distillers – Effective 01/01/2022 – Report and Remit Excise Tax and Wholesale Sales Tax:

  • Form 73A525 – Monthly Report of Distillers, Rectifiers, or Bottlers

Each month, Kentucky distillers must directly report all product sold at retail as authorized under KRS 243.0305(3)(b), (8) and (9).  This reporting does not include direct shipments to consumers which they will continue to report on a monthly basis on Form 73A550 with detailed consumer sales data reported quarterly on Form 73A551.

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

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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