Kentucky Revised Statutes Title XX. Alcoholic Beverages § 243.710.Wholesaler's and self-distributing distiller’s tax on distilled spirits

Each wholesaler or self-distributing distiller shall pay to the Department of Revenue five cents ($0.05) per case on each case of distilled spirits sold by the wholesaler or self-distributing distiller in the state. This tax shall be computed each month according to the report required to be filed by KRS 243.850 and shall be paid on or before the date in each succeeding month when reports are required to be filed.