KRS 243.790

The sale or distribution of alcoholic beverages or cannabis-infused beverages manufactured in or imported into this state for shipment permanently out of the state to be sold without the state and consumed without the state shall not be subject to the tax imposed by KRS 243.720. Provided, however, the Department of Revenue may, when necessary for the purpose of control enforcement or protection of revenue, prescribe the conditions under which containers of the alcoholic beverages or cannabis-infused beverages for shipment permanently out of the state to be sold without the state and consumed without the state may be kept and trafficked in without payment of the tax.