House Bill 237

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to the taxation of alcohol and declaring an emergency.
Bill Documents Bill
Bill Request Number 978
Sponsors H. Collins, K. Hall, R. Henderson
Summary of Original Version Amend KRS 139.470 to impose sales and use tax on gross receipts from the sale of distilled spirits, wine, and malt beverages not consumed on the premises; amend KRS 243.720 to increase the distilled spirits excise tax to $2.00 on each wine gallon, increase the malt beverages excise tax to $6.20 on each barrel of 31 gallons, and limit the credit of 50 percent to each brewer producing malt beverages in this state to 50 percent of the first $2.50 of tax imposed on each barrel of malt beverages sold in this state, up to 300,000 barrels annually; EMERGENCY.
Index Headings of Original Version Alcoholic Beverages - Excise tax, increase
Distilled Spirits - Excise tax, increase
Effective Dates, Emergency - Excise tax increase, effective June 1, 2009
Taxation - Alcohol, increase the excise taxes, imposed sales tax to packaged alcohol
Taxation, Sales and Use - Packaged alcohol sales, impose on


  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 8/28/2019 8:17 AM (EDT)