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4 chapters · 243 sections in this title.
KRS § 243.882 Definitions for KRS 243.884 to 243.890
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For the purposes of KRS 243.884 to 243.890: (1) "Distributor" means a person required to be or who is a licensee authorized to do business pursuant to KRS 243.180; (2) "Microbrewery" means a person required to be or who is a licensee authorized to do business pursuant to KRS 243.…
KRS § 243.884 Wholesale sales tax imposed -- Rates -- Report and payment -- Exemptions
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Exemptions. (1) (a) For the privilege of making "wholesale sales" or "sales at wholesale" of malt beverages, wine, distilled spirits, or cannabis-infused beverages, a tax is hereby imposed upon all wholesalers of wine and distilled spirits, all distributors of malt beverages or c…
KRS § 243.886 Reimbursement for collecting and reporting -- Microbrewery or distiller that pays wholesale sales tax not entitled to reimbursement
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distiller that pays wholesale sales tax not entitled to reimbursement. To reimburse himself or herself for the cost of collecting and reporting the tax, each person required to pay and report the tax levied by KRS 243.884, other than a microbrewery or a distiller, shall deduct on…
KRS § 243.890 Receipts to be used for general fund purposes
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Except as provided in KRS 211.285, receipts derived from taxes assessed and collected under the provisions of this chapter shall be appropriated for general fund purposes.