Each wholesaler or self-distributing distiller shall pay to the Department of Revenue five cents ($0.05) per case on each case of distilled spirits sold by the wholesaler or self- distributing distiller in the state. This tax shall be computed each month according to the report required to be filed by KRS 243.850 and shall be paid on or before the date in each succeeding month when reports are required to be filed.
KRS 243.710
Wholesaler's and self-distributing distiller's tax on distilled spirits
Effective: July 15, 2024 History: Amended 2024 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.