Returns, reports, and statements to be filed electronically -- Waiver -- Applicability to microbrewery licensees

Applicability to microbrewery licensees. (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.