KRS § 243.730 Reports by wholesalers and distributors or retailers -- Applicability of brewers' tax credit -- Due date of tax -- Advance payments -- Registration and permitting requirements.

243.730 Reports by wholesalers and distributors or retailers -- Applicability of brewers' tax credit -- Due date of tax -- Advance payments -- Registration and permitting requirements. (1) (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. Effective: July 1, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 21, effective July 1, 2025. -- Amended 2013 Ky. Acts ch. 121, sec. 79, effective June 25, 2013. -- Amended 2010 Ky. Acts ch. 24, sec. 583, effective July 15, 2010. -- Amended 2006 Ky. Acts ch. 179, sec. 10, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 657, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 474, sec. 2, effective July 15, 1998. -- Amended 1992 Ky. Acts ch. 227, sec. 1, effective August 1, 1992. -- Amended 1982 Ky. Acts ch. 390, sec. 6, effective June 1, 1982. -- Amended 1978 Ky. Acts ch. 233, sec. 23, effective June 17, 1978. -- Amended 1962 Ky. Acts ch. 299, sec. 1. -- Amended 1960 Ky. Acts ch. 186, Art. V, sec. 1. -- Amended 1954 Ky. Acts ch. 110, sec. 2. -- Amended 1952 Ky. Acts ch. 218, sec. 2. -- Amended 1944 Ky. Acts ch. 154, sec. 22. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281c-24.