Kentucky direct-to-consumer (DTC) wine shipping rules and regulations

It feels like everyone is ordering wine online. Does Kentucky permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.

Kentucky wine taxes, permits, and rules

Last Updated:

08/01/2021

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Licensing

DTC License Required: Yes

License Type: DTC Permit

License Fee: $100

License Expiration: 1 year from issue date

License Bond: No

Sales tax

State Sales Tax: Yes

State Sales Tax Rate: 6.000%

Local Sales Tax: No

Sales Tax on Shipping: Yes

Alcohol tax

Excise Tax Owed by Direct Shipper: $0.50/gal

Volume limits

Consumer Limit: 12 cases per adult per household per year

Per State Aggregate: Unlimited

Returns

Sales and Use Tax: Monthly by the 20th

Excise Tax: Monthly by the 20th (The excise tax filing schedule has changed to monthly, effective for tax periods beginning on or after April 1, 2021)

Direct Shipment: Quarterly by the 20th

Record Retention: At least 3 years

Product requirements*

Product Restrictions: A licensed supplier shipping directly to consumers in Kentucky shall only be authorized to ship alcoholic beverages for which it is the primary source of supply.

Product Registration: Effective March 12, 2021, brand registration is not required for direct-to-consumer products.

Registration Fees: N/A

Product Requirements: None

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Additional information

Kentucky DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.