Last Action | 03/16/18: signed by Governor (Acts, ch. 16) |
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Title | AN ACT relating to microbreweries. |
Bill Documents |
Current/Final
Introduced |
Bill Request Number | 480 |
Sponsors | A. Koenig, S. Westrom, M. Hart, M. Marzian, C. McCoy, P. Moffett, J. Nemes, R. Palumbo, R. Rothenburger, D. St. Onge, W. Thomas, A. Wuchner |
Summary of Original Version | Amend KRS 243.157 to require microbreweries to report and pay taxes on wholesale sales made directly to consumers to the Department of Revenue; amend KRS 243.882 to define "microbrewery" and to include retail sales made by a microbrewery directly to a consumer in the definition of "wholesale sale"; amend KRS 243.884 to include microbreweries selling malt beverages directly to consumers; amend KRS 243.886 to exempt microbreweries from the authorization to deduct one percent of the tax due; amend KRS 211.285 to include microbreweries. |
Index Headings of Original Version |
Alcoholic Beverages - Malt beverages, wholesale tax on Malt Beverages - Microbreweries, payment of wholesale tax by Occupations and Professions - Microbrewers, payment of wholesale tax by Taxation - Wholesale tax, microbrewers payment of Taxation, Sales and Use - Wholesale tax, microbrewers payment of |
Jump to Proposed Amendments |
House Committee Substitute 1 House Floor Amendment 1 House Floor Amendment 2 House Floor Amendment 3 House Floor Amendment 4 House Floor Amendment 5 House Floor Amendment 6 House Floor Amendment 7 House Floor Amendment 8 |
Votes | Vote History |
01/04/18 |
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01/08/18 |
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01/09/18 |
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01/19/18 |
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01/31/18 |
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02/01/18 |
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02/05/18 |
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02/07/18 |
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02/08/18 |
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02/09/18 |
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02/12/18 |
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02/15/18 |
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02/27/18 |
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02/28/18 |
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03/01/18 |
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03/02/18 |
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03/06/18 |
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03/16/18 |
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Amendment | House Committee Substitute 1 |
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Summary | Amend KRS 243.157 to delete new language restricting sales to being direct to consumer; amend KRS 243.884 to establish the method of calculating the gross receipts of a microbrewery making "wholesale sales." |
Index Headings |
Alcoholic Beverages - Malt beverages, wholesale tax on Malt Beverages - Microbreweries, payment of wholesale tax by Occupations and Professions - Microbrewers, payment of wholesale tax by Taxation - Wholesale tax, microbrewers payment of Taxation, Sales and Use - Wholesale tax, microbrewers payment of |
Amendment | House Floor Amendment 1 |
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Sponsor | A. Koenig |
Summary | Amend KRS 243.157 to allow an unlimited amount of sales by the drink, and limit package sales to no more than one case by microbreweries at fairs, festivals, and similar events. |
Index Headings |
Alcoholic Beverages - Malt beverages, microbrewery sales at fairs and festivals Amusements and Recreation - Fairs and festivals, malt beverage sales at Fairs - Fairs and festivals, malt beverage sales at Malt Beverages - Fairs and festivals, sales at |
Amendment | House Floor Amendment 2 |
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Sponsor | A. Koenig |
Summary | Repeal KRS 244.602, which establishes legislative findings for the beer distribution system; repeal 244.604, which provides definitions for KRS 244.602 to 244.606; repeal 244.606, which relates to the requirements for agreements between brewers, importers, and distributors; amend KRS 243.157 to conform. |
Index Headings |
Licensing - Malt beverage distributors, agreements with brewers Alcoholic Beverages - Malt beverages, distributor agreements for Malt Beverages - Distributors and brewers, agreements with |
Amendment | House Floor Amendment 3 |
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Sponsor | A. Koenig |
Summary | Amend KRS 131.130 to allow the Department of Revenue to conduct an annual audit of taxes paid under KRS 243.884(1)(c)2. by any wholesaler or microbrewer and require the wholesaler or retailer to submit all information in a timely manner. |
Index Headings |
Alcoholic Beverages - Malt beverages wholesale taxes, audit of Malt Beverages - Wholesale taxes, audit of Taxation - Malt beverage wholesale taxes, audit of |
Amendment | House Floor Amendment 4 |
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Sponsor | D. Keene |
Summary | Amend KRS 243.157 to stipulate that malt beverage sales on the microbrewery premises and at fairs, festivals, and similar events be limited to three cases in package sales, but shall not be limited in sales by the drink. |
Index Headings |
Alcoholic Beverages - Malt beverages, microbrewery sales of Amusements and Recreation - Fairs and festivals, microbrewery sales at Fairs - Malt beverages, microbrewery sales of Licensing - Microbreweries, limitations on sales by Malt Beverages - Microbreweries, limitations on sales by |
Amendment | House Floor Amendment 5 |
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Sponsor | A. Koenig |
Summary | Amend KRS 243.157 to establish a limit on the amount of malt beverages that may be sold on the premises for off-premises consumption at not more than 31 gallons per person per day, that shall not include more than three cases of malt beverages in case format. |
Index Headings |
Alcoholic Beverages - Malt beverages, sales limits at microbreweries Licensing - Microbreweries, limitations on sales at Malt Beverages - Limitations on sales, at microbreweries Occupations and Professions - Microbrewers, limitations on sales of malt beverages |
Amendment | House Floor Amendment 6 |
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Sponsor | C. Morgan |
Summary | Amend KRS 243.157 to limit the sale of packaged malt beverages sold by microbreweries to no more than four cases per person per day on the premises of the microbrewery or at fairs, festivals, and other similar events located in wet territory; prohibit microbreweries from delivering malt beverages from their premises directly to a consumer's residence. |
Index Headings |
Alcoholic Beverages - Malt beverages, microbrewery sales limitations on Licensing - Microbrewery, malt beverage sales limitation on Malt Beverages - Microbreweries, limitations on sales by Occupations and Professions - Microbrewers, limitations on sales by |
Amendment | House Floor Amendment 7 |
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Sponsor | C. Morgan |
Summary | Repeal KRS 244.585, stipulating that distributors of malt beverages not sell outside their designated territories; repeal KRS 244.602 stating legislative findings concerning the distribution of malt beverages; repeal KRS 244.604 concerning definitions for the distribution of malt beverage system; repeal KRS 244.605 concerning payment for the right to distribute malt beverages; repeal KRS 244.606 concerning the contents of agreements among brewers, importers, and distributors; amend KRS 243.157 to conform. |
Index Headings |
Alcoholic Beverages - Malt beverages, distribution of Occupations and Professions - Malt beverage distributors, designated territories of Licensing - Malt beverage distributors, agreements with Malt Beverages - Distributors, designated territory, elimination of |
Amendment | House Floor Amendment 8 |
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Sponsor | C. Morgan |
Summary | Amend KRS 243.157 to prohibit microbreweries from delivering or shipping malt beverages directly to a customer's residence or place of business. |
Index Headings |
Alcoholic Beverages - Malt beverages, shipment by microbreweries, prohibition of Licensing - Microbreweries, shipping and delivery, prohibition of Malt Beverages - Microbreweries, shipping and delivery, prohibition of Occupations and Professions - Microbreweries, shipping and delivery, prohibition of |
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