SB 50 — AN ACT relating to alcoholic beverages.

UNOFFICIALCHAPTER COPY110 241 RSCHAPTER 110 ( SB 50/GA50 ) AN ACT relating to alcoholic beverages.

A distiller shall pay the excise tax on distilled spirits in accordance with Page 1 of 9 SB005010.100 - 1713 - XXXX 3/28/2024 11:07 PM GA UNOFFICIAL COPY 24 RS SB 50/GA KRS 243.720 and 243.730.

Page 2 of 9 SB005010.100 - 1713 - XXXX 3/28/2024 11:07 PM GA UNOFFICIAL COPY 24 RS SB 50/GA (b) Except as provided in KRS 243.036, distillers may sell private selection packages to retail licensees that participated in a private selection event only through a licensed wholesaler.

Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (c) A distillery shall make available for purchase not less than seventy percent (70%) of its annual private selection packages to licensed wholesalers and shall maintain records of such transactions in accordance with KRS 244.150.

and Page 3 of 9 SB005010.100 - 1713 - XXXX 3/28/2024 11:07 PM GA UNOFFICIAL COPY 24 RS SB 50/GA (c) A distillery shall not provide more than one and three-fourths (1-3/4) ounces of samples per visitor per day, except in connection with a private selection event.

A microbrewery selling and delivering the jointly branded souvenir package directly to a distiller under this subsection shall provide Page 4 of 9 SB005010.100 - 1713 - XXXX 3/28/2024 11:07 PM GA UNOFFICIAL COPY 24 RS SB 50/GA notice to the distributor of any self-distribution delivery by electronic or other means.

or CHAPTER 110 3 3.

For a sale of in excess of nine (9) liters to any given retailer on any given day, the distillery shall provide at least twenty-four (24) hours advance written or electronic notice to wholesalers that have an Page 5 of 9 SB005010.100 - 1713 - XXXX 3/28/2024 11:07 PM GA UNOFFICIAL COPY 24 RS SB 50/GA existing business relationship with the distillery and that distribute the products the distillery is self-distributing.

Page 6 of 9 SB005010.100 - 1713 - XXXX 3/28/2024 11:07 PM GA UNOFFICIAL COPY 24 RS SB 50/GA (b) The administrative regulations of the board;

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-self-distributing distributing distiller[him] in the state.

Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (b) Prior to July 1, 2015, the tax shall be imposed at the rate of eleven percent (11%) of the gross receipts of any such wholesaler or distributor derived from "sales at wholesale" or "wholesale sales" made within the Commonwealth, except as provided in subsection (3) of this section.

Page 7 of 9 SB005010.100 - 1713 - XXXX 3/28/2024 11:07 PM GA UNOFFICIAL COPY 24 RS SB 50/GA (c) On and after July 1, 2015, the following rates shall apply:

(2) Wholesalers of distilled spirits and wine, distributors of malt beverages, microbreweries, distillers, and direct shipper licensees shall pay and report the tax Page 8 of 9 SB005010.100 - 1713 - XXXX 3/28/2024 11:07 PM GA UNOFFICIAL COPY 24 RS SB 50/GA levied by this section on or before the twentieth day of the calendar month next succeeding the month in which possession or title of the distilled spirits, wine, or malt beverages is transferred from the wholesaler or distributor to retailers, or by microbreweries, distillers, or direct shipper licensees to consumers in this state, in accordance with rules and regulations of the Department of Revenue designed reasonably to protect the revenues of the Commonwealth.

PageSigned 9by ofGovernor 9April SB005010.1005, -2024. 1713 - XXXX 3/28/2024 11:07 PM GA