Kentucky DTC compliance

Compliance reference

• excise_tax_collected_by

  Preliminary

  shipper

• volume_limit_unit

  Preliminary

  cases_9l

• shipment_report_frequency

  Preliminary

  quarterly

• excise_return_frequency

  Preliminary

  monthly

• direct_ship_allowed

  Preliminary

  true

• permit_term_years

  Single source

  1

• reporting_frequency

  Cross-source verified

  monthly

• permit_required

  Cross-source verified

  true

• sales_tax_collected_by

  Cross-source verified

  shipper

• permit_fee_usd

  Single source

  100

• common_carrier_allowed

  Cross-source verified

  true

• age_verification_required

  Single source

  true

• permit_expiration_anchor

  Single source

  anniversary

• reporting_frequency_threshold_gallons

  Single source

  0

• volume_limit_value

  Single source

  10

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Ky. Rev. Stat. §243.027 et seq. Ky. Rev. Stat. §244.165 Alcoholic beverages; requires direct shipping license Maximum Amount for Shipping: Ky. Rev. Stat. §243.028 A direct shipper licensee may sell or ship to a consumer all types of alcoholic beverages that the licensee is authorized to sell, with the following aggregate limits: (a) Distilled spirits, in quantities not to exceed 10 liters per consumer per month; (b) Wine, in quantities not to exceed 10 cases per consumer per month; and (c) Malt beverages, in quantities not to exceed 10 cases per consumer per month. Direct Shipping License or Permit: Ky. Rev. Stat. §243.027 (1) KRS 243.027 to 243.029 shall supersede any conflicting statute in KRS Chapters 241 to 244. (2) A direct shipper license shall authorize the holder to ship alcoholic beverages to consumers. The department shall issue a direct shipper license to a successful applicant that: (a) Pays an annual license fee of $100; (b) Is a manufacturer located in this state or any other state or an alcoholic beverage supplier licensed under KRS 243.212 or 243.215; and (c) Holds a current license, permit, or other authorization to manufacture or supply alcoholic beverages in the state where the applicant is located. If an applicant is located outside of Kentucky, proof of its current license, permit, or other authorization as issued by its home state shall be sufficient proof of its eligibility to hold a direct shipper license in Kentucky. (3) (a) A manufacturer applicant shall only be authorized to ship alcoholic beverages that are sold under a brand name owned or exclusively licensed to the manufacturer, provided the alcoholic beverages were: 1. Produced by the manufacturer; 2. Produced for the manufacturer under a written contract with another manufacturer; or 3. Bottled for or by the manufacturer. (b) An applicant licensed under KRS 243.212 or 243.215 shall only be authorized to ship alcoholic beverages for which it is the primary source of supply. (4) The department shall establish the form for a direct shipper license application through the promulgation of an administrative regulation. These requirements shall include only the following: (a) The address of the manufacturer or supplier; and (b) If the applicant is located outside this state, a copy of the applicant's current license, permit, or other authorization to manufacture, store, or supply alcoholic beverages in the state where the applicant is located. (5) For purposes of this section, the holder of a direct shipper license may utilize the services of a third party to fulfill shipments, subject to the following: (a) The third party shall not be required to hold any alcoholic beverage license, but no licensed entity shall serve as a third party to fulfill shipments other than the holder of a storage license or transporter's license; (b) The third party may operate from the premises of the direct shipper licensee or from another business location; and (c) The direct shipper licensee shall be liable for any violation of KRS 242.250, 242.260, 242.270, or 244.080 that may occur by the third party. (6) A direct shipper licensee shall: (a) Agree that the secretary of state shall serve as its registered agent for service of process. The licensee shall agree that legal service on the agent constitutes legal service on the direct shipper licensee; (b) Maintain the records required under KRS 243.027 to 243.029 and provide the department and the Department of Revenue access to or copies of these records; (c) Allow the department or the Department of Revenue to perform an audit of the direct shipper licensee's records or an inspection of the direct shipper licensee's licensed premises upon request. If an audit or inspection reveals a violation, the department or the Department of Revenue may recover reasonable expenses from the licensee for the cost of the audit or inspection; (d) Register with the Department of Revenue, and file all reports and pay all taxes required under KRS 243.027 to 243.029; and (e) Submit to the jurisdiction of the Commonwealth of Kentucky for any violation of KRS 242.250, 242.260, 242.270, or 244.080 or for nonpayment of any taxes owed. (7) (a) Each direct shipper licensee shall submit to the department and the Department of Revenue a quarterly report for that direct shipper license showing: 1. The total amount of alcoholic beverages shipped into the state per consumer; 2. The name and address of each consumer; 3. The purchase price of the alcoholic beverages shipped and the amount of taxes charged to the consumer for the alcoholic beverages shipped; and 4. The name and address of each common carrier. (b) The Department of Revenue shall create a form through the promulgation of an administrative regulation for reporting under paragraph (a) of this subsection. (c) The department shall provide a list of all active direct shipper licensees to licensed common carriers on a quarterly basis to reduce the number of unlicensed shipments in the commonwealth. (8) A direct shipper licensee shall submit a current copy of its alcoholic beverage license from its home state along with the $100 license fee every year upon renewal of its direct shipper license.

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.