103 KAR 40:035.
Alcoholic beverages; tax exemptions.
RELATES TO: KRS
243.710, 243.720, 243.884
AUTHORITY: KRS Chapter 13A, 131.130
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
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.)