103 KAR 40:090. Consumer tax rates.

 

      RELATES TO: KRS 243.720

      STATUTORY AUTHORITY: KRS Chapter 13A

      NECESSITY, FUNCTION, AND CONFORMITY: Distilled spirits and wine in metric measure containers is now or shortly will be entering trade channels in the United States. As a result, the alcoholic beverage taxes imposed by KRS 243.720(1) and (2) which are stated only in U.S. measure quantities must be translated into metric equivalents to provide taxpayers with a basis for computing the taxes due on alcoholic beverages bottled in metric sizes. This administrative regulation provides such equivalent tax rates and sets out the tax applicable to various standard U.S. and metric measure case liquid volumes of distilled spirits and wine authorized or required by the United States Department of the Treasury and the Kentucky Department of Alcoholic Beverage Control.

 

      Section 1. Distilled spirits consumption tax imposed by KRS 243.720(1) shall be paid at the rate of one (1) dollar and ninety-two (92) cents per wine gallon on distilled spirits in U.S. measure containers or an equivalent rate of $0.5073 per liter on distilled spirits in metric measure containers. The tax applicable to various U.S. and metric measure standard case liquid volumes of distilled spirits is as follows:

DISTILLED SPIRITS CASE LIQUID VOLUME

TAX APPLICABLE

3 gallons

$5.76

2.4 gallons

4.61

12 liters

6.09

10.5 liters

5.33

9 liters

4.57

      Section 2. Wine consumption tax imposed by KRS 243.720(2) shall be paid at the rate of fifty (50) cents per wine gallon on wine in U.S. measure containers or an equivalent rate of $0.1321 per liter on wine in metric measure containers, but in no event shall the tax be less than four (4) cents on the sale or distribution of any retail container of wine. The tax applicable to various U.S. and metric measure standard case liquid volumes of wine, excluding those cases containing retail containers of less than eleven (11) ounces or 303 milliliters, is as follows:

WINE CASE LIQUID VOLUME TAX APPLICABLE

4 gallons

$2.00

3.2 gallons

1.60

3 gallons

1.50

2.4 gallons

1.20

12 liters

1.59

9 liters

1.19

The tax on wine in retail containers of less than eleven (11) ounces or 303 milliliters is to be paid at the rate of four (4) cents per retail container. (CH-38-1; 1 Ky.R. 332; eff. 2-5-75; Am. 2 Ky.R. 547; eff. 7-7-76.)