Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 40 - Selective Excise Tax; Alcoholic Beverages
Section 103 KAR 40:035 - Alcoholic beverages; tax exemptions
Universal Citation: 103 KY Admin Regs Service 40:035
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 243.710, 243.720, 243.884
NECESSITY, FUNCTION, AND CONFORMITY: To clarify the application of taxes imposed pursuant to KRS Chapter 243 to alcoholic beverage sales to federal agencies and instrumentalities, including sales which occur on federal military reservations.
Section 1. Sales of alcoholic beverages to agencies and instrumentalities of the federal government, including the military, are not subject to the case sales tax, the gallonage tax or the wholesale sales tax levied under KRS Chapter 243.
STATUTORY AUTHORITY: KRS 131.130(1)
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