(1) For the purpose of facilitating the administration of the taxes it administers, the department may require any tax return, report, or statement to be electronically filed.
(2) (a) A person required to electronically file a return, report, or statement may apply for a waiver from the requirement by submitting the request on a form prescribed by the department.
(b) The request shall indicate the lack of one (1) or more of the following:
1. Compatible computer hardware;
2. Internet access; or 3. Other technological capabilities determined relevant by the department.
(3) Beginning July 1, 2026, a licensee:
(a) Holding a microbrewery license and authorized to sell malt beverages under KRS 243.157; and (b) Required to pay the:
1. Wholesale sales tax under KRS 243.884; and 2. Excise tax on malt beverages under KRS 243.720(3); shall electronically submit any payment and tax return, report, or statement to the department.