ALCOHOL BEVERAGE LAW & TECHNOLOGY - revenue ky 2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by entering your name(s) as shown on your tax return in the designated field.
  3. Input your Social Security Number in the appropriate section to ensure accurate processing.
  4. Complete Part I by entering the amount of exempt retirement income. Follow the instructions carefully for lines (a) and (b), ensuring you include only applicable pension income.
  5. In Part II, report any other retirement income not included in Part I. Make sure to reference your federal Form 1040 for accuracy.
  6. For Part III, calculate the total amount to be excluded this year. Enter the lesser of line 2 or $41,110 as instructed.
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Kentucky does not require an identification card in order to purchase alcoholic beverages. Kentucky law only requires that a person be twenty-one (21) years of age or older to purchase alcoholic beverages. KRS 244.080(1); KRS 244.085.
Alcohol Tax Rates and Form Requirements ​Alcoholic Beverage Control License TypeApplicable Tax​ ​MIC Microbrewery​ $.080645/gallon​ ​WH ​Wholesaler (Distilled Spirits)** ​$1.92/gallon (
A standard drink of spirits (a one ounce shot of 40 percent alcohol) bears a greater tax burden than an identical standard drink of (12 ounces of 4.8 percent alcohol), despite both containing 0.4 ounces of alcohol. Across states, Washington levies the highest excise tax.
Kentuckys sales and use tax rate is six percent (6%). Kentucky does not have additional sales taxes imposed by a city or county. 5.) I am a Kentucky retailer and I sell to an out-of-state retailer who is not registered in Kentucky.

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