Kentucky Revised Statutes Title XX. Alcoholic Beverages § 243.730.Reports by wholesalers and distributors or retailers; applicability of brewers' tax credit; due date of tax; advance payments; registration and permitting requirements

(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.

(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.