243.029 Taxes on sales of alcoholic beverages owed by direct shipper

247 words·~1 min read·/ky/243-029

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

licensees.

(1)For purposes of this section, "taxes" associated with the purchase of alcoholic

beverages includes any applicable:

(a)Sales tax;

(b)Use tax;

(c)Excise tax;

(d)Wholesale tax equivalent as established in KRS 243.884;

(e)Regulatory license fees; and

(f)Other assessments.

(2)For purposes of this section and for other tax purposes, each sale and delivery

of alcoholic beverages under a direct shipper license is a sale occurring at the

address of the consumer. For each tax remittance or collected group of tax

remittances, the direct shipper licensee shall include its federal tax

identification number.

(3)A direct shipper licensee that sells alcoholic beverages under its direct shipper

license for shipment to a consumer shall charge the consumer all applicable

taxes and shall sell the alcoholic beverages with all applicable taxes included in

the selling price. The total amount of the applicable taxes shall be identified on

the consumer's invoice and shall specifically state the amount of the applicable

sales tax included in the invoice.

(4)The amount of the taxes to be paid by the direct shipper licensee under this

section shall be calculated based on the sale of the alcoholic beverages

occurring at the location identified as the consumer's address on the shipping

label.

(5)For taxes owed by a direct shipper licensee under this section, the direct

shipper licensee shall meet the standards of the destination state, including

filing a return that contains its license number and federal tax identification

number.