Last Action | signed by Governor (Acts Chapter 119) |
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Title | AN ACT relating to microbreweries. |
Bill Documents |
Bill
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Bill Request Number | 1188 |
Sponsors | L. Clark, D. Keene |
Summary of Original Version | Amend KRS 243.157 to allow microbreweries to sell malt beverages produced on the premises for on-premises purposes, to sell malt beverages produced on the premises without having to transfer physical possession to a distributor if the microbrewery has a retail drink license and meets reporting requirements, and to sell malt beverages produced on the premises for off-premises purposes without having to transfer physical possession to a distributor if the microbrewery has a retail package license and meets reporting requirements require the microbrewery to collect taxes due when selling malt beverages. |
Index Headings of Original Version |
Licensing - Microbreweries, sales at Malt Beverages - Microbreweries, sales at Small Business - Microbreweries, malt beverage sales at Taxation - Microbreweries, collection of taxes on sales at Alcoholic Beverages - Malt beverages, sales at microbreweries |
Proposed Amendments |
House Committee Substitute 1 Senate Committee Substitute 1 Senate Committee Amendment 1 Conference Committee Report 1 Free Conference Committee Report 1 |
Votes | Vote History |
02/19/13 |
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02/20/13 |
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02/25/13 |
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02/27/13 |
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02/28/13 |
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03/01/13 |
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03/04/13 |
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03/05/13 |
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03/06/13 |
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03/07/13 |
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03/12/13 |
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03/25/13 |
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03/26/13 |
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04/04/13 |
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Amendment | House Committee Substitute 1 |
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Summary | Increase limit on the amount a customer may purchase to 288 ounces per day; change computation of tax rate to be based on wholesale value, rather than gross receipts; stipulate that microbrewery shall pay excise tax in accordance with KRS 243.720(2) and 243.730, and shall be entitled to the credit established in KRS 243.720(3)(b). |
Index Headings |
Licensing - Microbreweries, sales at Malt Beverages - Microbreweries, sales at Small Business - Microbreweries, malt beverage sales at Taxation - Microbreweries, collection of taxes on sales at Alcoholic Beverages - Malt beverages, sales at microbreweries |
Amendment | Senate Committee Substitute 1 |
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Summary | Retain original provisions; amend KRS 241.010 to revise the definition of "qualified historic site"; amend KRS 243.030 to create a craft distillery license and a craft distillery souvenir retail liquor license; create a new section of KRS Chapter 243 to specify that craft distillery production shall not exceed 50,000 gallons per year and define permitted operations; create a new section of KRS Chapter 243 to specify business permitted by a craft distillery souvenir retail liquor license, including sales from the distiller's premises and permitted hours of sales. |
Index Headings |
Licensing - Microbreweries, sales at Malt Beverages - Microbreweries, sales at Small Business - Microbreweries, malt beverage sales at Taxation - Microbreweries, collection of taxes on sales at Alcoholic Beverages - Malt beverages, sales at microbreweries |
Amendment | Senate Committee Amendment 1 |
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Sponsor | J. Schickel |
Summary | Make title amendment. |
Index Headings |
Licensing - Microbreweries, sales at Malt Beverages - Microbreweries, sales at Small Business - Microbreweries, malt beverage sales at Taxation - Microbreweries, collection of taxes on sales at Alcoholic Beverages - Malt beverages, sales at microbreweries |
Amendment | Conference Committee Report 1 |
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Summary | Cannot agree. |
Index Headings |
Licensing - Microbreweries, sales at Malt Beverages - Microbreweries, sales at Small Business - Microbreweries, malt beverage sales at Taxation - Microbreweries, collection of taxes on sales at Alcoholic Beverages - Malt beverages, sales at microbreweries |
Amendment | Free Conference Committee Report 1 |
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Summary | Delete all provisions of the bill; amend KRS 130.081 to clarify provisions relating to taxpayer installment payment agreements; amend KRS 131.1817 to define terms, and to allow the suspension or revocation of a professional license or a driver's license, and the denial of the ability to register a motor vehicle if a taxpayer is delinquent on taxes owed to the Commonwealth; amend KRS 131.190 to allow information to be provided to state licensing agencies relating to delinquent taxpayers; amend KRS 186.570 to provide for the denial or suspension of a driver's license; create a new section of KRS Chapter 186A to direct the county clerk to prohibit the registration of a motor vehicle if the AVIS lists the vehicle identification number of the motor vehicle as owned by a delinquent taxpayer; amend KRS 132.010 to add a definition for "broadcast"; amend KRS 132.020 to clarify the imposition of property tax on commercial radio and television equipment, and pollution control facilities, amend KRS 132.200 to clarify the application of local property taxes to commercial radio and television equipment; amend KRS 136.120 to include wind turbine and solar generating companies; amend 138.4602 to allow a trade in credit on the purchase of new vehicles; amend KRS 139.450 to require retailers making sales subject to the sales tax that are not required to collect the use tax to provide use tax liability notification to Kentucky customers; amend KRS 139.470 to delete the exemption from the sales tax for rate increases for school taxes and any other charges added to residential telecommunications bills; amend KRS 139.480 to clarify the farm machinery exemption relating to header wagons and combine header trailers; amend KRS 139.570 to modify the reimbursement paid to retailers for collecting and remitting sales tax; amend KRS 141.020 to reduce the personal credit to $10; amend KRS 141.205 to disallow the deduction of management fees, except when disclosure by the preponderance of evidence is provided; amend KRS 143.010 to clarify the definitions of "taxpayer" and "gross value"; amend KRS 143.025 to conform; amend KRS 143A.010 to clarify the definitions of "taxpayer" and "gross value"; amend KRS 143A.050 to conform; create a new section of KRS Chapter 61 relating to the Kentucky Retirement Systems unfunded liability trust fund; state the intent of the General Assembly in amending the law relating to certified pollution control facilities; amend KRS 141.325 to conform; establish effective dates; amend the title to read "AN ACT relating to the financing of government and making an appropriation therefor". |
Index Headings |
Licensing - Microbreweries, sales at Malt Beverages - Microbreweries, sales at Small Business - Microbreweries, malt beverage sales at Taxation - Microbreweries, collection of taxes on sales at Alcoholic Beverages - Malt beverages, sales at microbreweries |
Last updated: 8/27/2019 7:53 PM (EDT)