Instructions For Distributor'S Monthly Malt Beverage Wholesale Sales Tax And Excise Tax Report

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73A628(I) (5-13)
Instructions For Distributor's
Commonwealth of Kentucky
Monthly Malt Beverage
DEPARTMENT OF REVENUE
Wholesale Sales Tax and Excise
Tax Report
General Information
malt wholly or in part, or from any substitute for malt, and
having an alcoholic content greater than that permitted.
Form 73A628, Distributor's Monthly Malt Beverage
Wholesale Sales Tax and Excise Tax Report, shall be
filed monthly by every licensee who possesses a
Tax Rates
distributor’s license or microbrewery’s license. Payment
Wholesale Sales Tax:
For the privilege of making
of the tax is due with the return.
“wholesale sales” or ”sales at wholesale” of beer, wine or
A microbrewery licensee shall pay the excise tax on malt
distilled spirits, a tax is hereby imposed upon all
beverages and remit Form 73A628 to the Kentucky
wholesalers of wine and distilled spirits at the rate of
Department of Revenue (DOR).
eleven percent (11%) and upon all distributors of beer at
the rate of eleven percent (11%) of the gross receipts of
any such wholesaler or distributor derived from “sales at
A microbrewery licensee shall provide to the distributor
wholesale” or “wholesale sales” made within the
Form 73A630, Microbrewer's Retail Gross Receipt
Report to Distributor, and collect and provide the
Commonwealth, except as provided in KRS 243.884(2).
licensed distributor all taxes due under KRS 243.884.
A microbrewery selling malt beverages in accordance to
A licensed distributor shall pay and report the tax levied
KRS 243.157(3)b and c, shall collect and provide the
by KRS 243.884 and be responsible for remitting the
licensed distributor all taxes due under KRS 243.884.
amounts provided by the microbrewery using Form
The tax shall be computed at the rate of eleven percent
73A630 each month.
(11%) of the wholesale value of the malt beverages sold
“Wholesale value” shall be
by the microbrewery.
determined in accordance with the contract required
When to File
under KRS 243.157(3).
Form 73A628 and the tax payment are due on the
Excise Tax:
Every brewer selling, transferring or
th
twentieth (20
) day of the month following the month in
passing title to malt beverages to any person in this state
which the transactions occurred.
other than a distributor or retailer, and every other
person selling transferring, or passing title of malt
Form 73A630 and the tax payment are due on the tenth
beverages to distributors, retailers, or consumers shall
th
(10
) day of the month following the month in which the
report and pay the tax levied by KRS 243.720(1), (2), or
transactions occurred to a licensed distributor.
(3).
A Microbrewery shall pay the excise tax on malt
Definitions
beverages in accordance with KRS 243.157 (3).
Brewer: Any person who manufactures malt beverages
or owns, occupies, carries on, works, or conducts any
Instructions for Distributor's Monthly Malt Beverage
brewery, either by himself or by his agent.
Wholesale Sales Tax and Excise Tax Report Form
73A628, page 1:
Brewery: Any place or premises where malt beverages
are manufactured for sale, and includes, all offices,
Lines 1 through 7:
granaries, mash rooms, cooling rooms, vaults, yards,
Line 1: Gross receipts from sales of malt beverages
and storerooms connected with the premises; or where
(excluding container deposits and tax) sold in Kentucky
any part of the process of the manufacture of malt
during the reporting month.
beverages is carried on; or where any apparatus
Line 2: Gross receipts subject to tax from Microbrewer's
connected with manufacture is kept or used; or where
Report to Distributor found on Form 73A630 line 2,
any of the products of brewing or fermentation are stored
submitted by the microbrewery. For Distributors to
or kept.
account for the on and off premises sales of malt
beverages by microbreweries, include a copy of any
Distributor: Any person who distributes malt beverages
reports
received
from
microbreweries
with
the
Distributor’s Monthly Malt Beverage Wholesale Sales
for the purpose of being sold at retail.
Tax and Excise Tax Report each month.
Malt beverage: Any fermented un-distilled alcoholic
Add
Line 3:
line 1 and line 2 to get the total gross
beverage of any name or description, manufactured from
receipts subject to tax.
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