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
08/01/2021
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
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.
Use our beverage alcohol solution to simplify DTC wine shipping
STEP
01
Pinpoint tax compliance needs
STEP
02
Integrate with existing business systems
STEP
03
Streamline tax calculation and exemption management
STEP
04
Automate many of your licensing and registration processes
STEP
05
Simplify returns filing, remittance, and reporting processes
Use our beverage alcohol solution to simplify DTC wine shipping
01
Pinpoint tax compliance needs
02
Integrate with existing business systems
03
Streamline tax calculation and exemption management
04
Automate many of your licensing and registration processes
05
Simplify returns filing, remittance, and reporting processes
Connect with us for better beverage alcohol compliance
Get in touch to see how you can reduce alcohol tax stress.
Connect with us for better beverage alcohol compliance
Get in touch to see how you can reduce alcohol tax stress.