ky-2026-08-01-1a87ff8a3fa4: 103 KAR 40:035. Alcoholic beverages and cannabis-infused beverages; tax exemptions
Public comment closed · opened August 01, 2026.
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This administrative regulation clarifies that sales of alcoholic beverages to agencies and instrumentalities of the federal government are not subject to the case sales tax, the gallonage tax, or the wholesale sales tax.
The agency’s own summary, as published.
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