House Bill 102

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to sales tax on alcohol.
Bill Documents Bill
Bill Request Number 475
Sponsors D. Floyd, S. Brinkman, R. Crimm
Summary of Original Version Amend KRS 139.470 to exempt gross receipts from the sale of distilled spirits, wine, and malt beverages, not consumed on the premises, from sales and use tax, effective August 1, 2010.
Index Headings of Original Version Alcoholic Beverages - Package alcohol sales, tax exemption
Distilled Spirits - Package alcohol sales, tax exemption
Effective Dates, Delayed - Package alcohol sales tax exemption, effective August 1, 2010
Malt Beverages - Package alcohol sales, tax exemption
Taxation - Sales and use tax, package alcohol sales, exemption
Taxation, Sales and Use - Gross receipts from package alcohol sales, exemption


  • Prefiled by the sponsor(s).
  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 8/28/2019 7:34 AM (EDT)