103 KAR 40:035. Alcoholic beverages; tax exemptions

Link to law: http://www.lrc.ky.gov/kar/103/040/035.htm
Published: 2015

      103 KAR 40:035.

Alcoholic beverages; tax exemptions.

 

      RELATES TO: KRS

243.710, 243.720, 243.884

      STATUTORY

AUTHORITY: KRS Chapter 13A, 131.130

      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. (9 Ky.R.

387; eff. 10-6-82.)
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