804 KAR 3:080. Cash sales only.


      RELATES TO: KRS 244.040


      NECESSITY, FUNCTION, AND CONFORMITY: KRS 244.040 requires all alcoholic beverage sales in Kentucky to be for cash. This administrative regulation is an exception to that provision and is necessitated by procedure required by the United States Government agencies for payment of their purchases, and allows a distributor selling malt beverages to a United States agency to defer his payment to the brewery until he receives his payment from the United States agency or military installation for which the purchases were made.


      Section 1. A distributor, who makes a purchase of malt beverages for the specific purpose of making an immediate tax-free sale to a military or naval installation, or other United States governmental agency permitted by state law to purchase tax-free malt beverages, may be permitted to extend the time for the payment of such purchase until such time as the said distributor receives his payment from the military or naval installation for which the purchase was made. (ABC 2:100; 1 Ky.R. 168; eff. 12-11-74.)