Kentucky DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Kentucky. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Kentucky today.

Statute

“The department shall issue a direct shipper license to a successful applicant”

Compliance reference

Excise tax collected by
Preliminary
Shipper
Volume limit unit
Preliminary
9-liter cases
Shipment report frequency
Preliminary
Quarterly
Excise return frequency
Preliminary
Monthly
Direct shipping allowed
Preliminary
Yes
Permit term
Single source
1 year
Reporting frequency
Cross-source verified
Monthly
Permit required
Cross-source verified
Yes
Sales tax collected by
Cross-source verified
Shipper
Permit fee
Single source
$100
Common carrier delivery allowed
Cross-source verified
Yes
Age verification required
Single source
Yes
Permit expiration anchor
Single source
Anniversary
Reporting frequency threshold (gallons)
Single source
0
Volume limit
Single source
10
Volume limit basis
Preliminary
Per consumer per year
Statute citation (NCSL)
Withheld, older than the rules it backs
This KY reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

Base state sales-tax rate

Cross-source verified

Confirmed across ≥2 independent governmental/industry sources.

Bond amount (maximum): —
Bond amount (minimum): —
Bond basis formula: —
Bond required: No
Excise rate by alcohol class: rate 0.5 — ABV bands withheld pending source verification
Excise rate basis: Per gallon
Excise rate per unit: $0.50
Federal basic permit required: No
Franchise tax required: Yes
Litter tax required: No
Monthly zero-sales report required: No
Economic nexus threshold: $0
Permit application form: —
Permit application URL: https://abcportal.ky.gov/BelleExternal/
Product registration required: No
Maximum local sales-tax add-on: 0%
State sales-tax rate: 6%
Single local use-tax rate option: No