243.730 Reports by wholesalers and distributors or retailers -- Applicability of
745 words·~3 min read·
/ky/243-730A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
brewers' tax credit -- Due date of tax -- Advance payments -- Registration and
permitting requirements.
(a)Wholesalers of distilled spirits and wine shall pay and report the tax levied by
KRS 243.720(1) and
(2)on or before the twentieth day of the calendar month
next succeeding the month in which possession or title of the distilled spirits
and wine is transferred from the wholesaler to retailers or consumers in this
state, in accordance with administrative regulations promulgated under KRS
Chapter 13A designed reasonably to protect the revenues of the
Commonwealth.
(b)1. Distributors or retailers of malt beverages, who purchase malt beverages
directly from a brewer, shall pay and report the tax levied by KRS
243.720(3) on or before the twentieth day of the calendar month next
succeeding the month in which the brewer sells, transfers, or passes title
of the malt beverage to the distributor or retailer, in accordance with
administrative regulations promulgated under KRS Chapter 13A
designed reasonably to protect the revenues of the Commonwealth.
2. The credit allowed brewers in this state, under the provisions of KRS
243.720(3)(b), shall flow through to the distributor or retailer who
purchases malt beverages directly from the brewer.
3. If a brewer sells, transfers, or passes title to malt beverages to any of its
employees for home consumption or to any charitable or fraternal
organization pursuant to the provisions of KRS 243.150, the brewer
shall be responsible for paying and reporting the tax levied by KRS
243.720(3) in accordance with the provisions of paragraph
(d)of this
subsection.
(c)Cannabis-infused beverage distributors shall pay and report the tax levied by
KRS 243.720(4) on or before the twentieth day of the calendar month next
succeeding the month in which possession or title of the cannabis-infused
beverages are transferred from the cannabis-infused beverage distributor to
retailers or consumers in this state, in accordance with administrative
regulations promulgated under KRS Chapter 13A designed reasonably to
protect the revenues of the Commonwealth.
(d)1. Every brewer selling, transferring, or passing title to malt beverages to
any person in this state other than a distributor or retailer;
2. Every manufacturer of cannabis-infused beverages permitted by the
Department for Public Health selling, transferring, or passing title to
cannabis-infused beverages to any person in this state other than a
distributor or retailer; and
3. Every other person selling, transferring, or passing title of distilled
spirits, wine, malt beverages, or cannabis-infused beverages to
distributors, retailers, cannabis-infused beverage licensees, or
consumers;
shall report and pay the tax levied by KRS 243.720 on or before the twentieth
day of the calendar month next succeeding the month in which possession or
title of distilled spirits, wine, malt beverages, or cannabis-infused beverages is
transferred to a distributor, retailer, cannabis-infused beverage licensee, or
consumer in this state, in accordance with administrative regulations
promulgated under KRS Chapter 13A designed reasonably to protect the
revenues of the Commonwealth.
(e)Every distributor, retailer, or consumer possessing, using, selling, or
distributing distilled spirits, wine, malt beverages, or cannabis-infused
beverages in this state upon which the tax levied by KRS 243.720 and
243.884 has not been paid shall be jointly and severally liable for reporting
and paying the tax due, in accordance with administrative regulations
promulgated under KRS Chapter 13A designed reasonably to protect the
revenues of the Commonwealth. The liability shall not be extinguished until
the tax has been paid to the Department of Revenue.
(f)Notwithstanding the provisions of paragraph
(a)of this subsection, every
owner of a small farm winery shall pay and report the tax levied by KRS
243.720
(1)and
(2)on a quarterly basis, in accordance with administrative
regulations of the Department of Revenue designed reasonably to protect the
revenues of the Commonwealth.
(2)Every wholesaler of distilled spirits or wine before using, selling, or distributing by
sale or gift distilled spirits and wine shall register with the Department of Revenue.
(3)Every brewer before selling or distributing by sale or gift malt beverages, or before
importing malt beverages into the state, shall register with the Department of
Revenue in a manner as the Department of Revenue may require.
(4)Every manufacturer of cannabis-infused beverages before selling or distributing by
sale or gift cannabis-infused beverages, or before importing cannabis-infused
beverages into the state, shall:
(a)Obtain a permit as a food manufacturer through the Department for Public
Health; and
(b)Register with the Department of Revenue in a manner as the Department of
Revenue may require.