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Kentucky Repeals Packaged Liquor Exemption


Effective April 1, 2009, Kentucky will no longer allow a sales tax exemption for the sale of packaged distilled spirits, wine and malt beverages not consumed on the premises licensed for their sale. These sales will now be subject to the 6% Kentucky sales and use tax. Deductions previously taken for sales of beer, alcoholic beverages, or packaged liquor will no longer be allowed beginning with the filing of the April 1, 2009 sales and use tax return. This change does not affect the sale of alcohol by the drink which remains subject to the 6% sales and use tax. (Sales Tax Changes for Packages Liquors and Tobacco Tax Modifications, Kentucky Department of Revenue, February 20, 2009)

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