House Bill 136

Actions | Amendments
Last Action signed by Governor (Acts, ch. 16)
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
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

Actions

Top | Amendments
01/04/18
  • introduced in House
01/08/18
  • to Appropriations & Revenue (H)
01/09/18
  • reassigned to Licensing, Occupations, & Admin Regs (H)
01/19/18
  • posted in committee
01/31/18
  • reported favorably, 1st reading, to Calendar with Committee Substitute
02/01/18
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Friday, February 2, 2018
  • floor amendment (1), (2) and (3) filed to Committee Substitute
02/05/18
  • floor amendment (4) filed to Committee Substitute
02/07/18
  • floor amendments (5) and (6) filed to Committee Substitute
02/08/18
  • floor amendments (7) and (8) filed to Committee Substitute
  • floor amendment (2) withdrawn
02/09/18
  • 3rd reading
  • floor amendment (8) ruled out of order
  • passed 68-15 with Committee Substitute and floor amendments (1) and (5)
02/12/18
  • received in Senate
02/15/18
  • to Licensing, Occupations, & Administrative Regulations (S)
02/27/18
  • reported favorably, 1st reading, to Calendar
02/28/18
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Thursday, March 1, 2018
03/01/18
  • 3rd reading, passed 33-3
03/02/18
  • received in House
  • enrolled, signed by Speaker of the House
03/06/18
  • enrolled, signed by President of the Senate
  • delivered to Governor
03/16/18
  • signed by Governor (Acts, ch. 16)

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
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
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, 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 2
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 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 3
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 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 4
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, 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 5
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, 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 6
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, 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 7
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, 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 8
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, 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

Last updated: 1/16/2019 3:00 PM (EST)