Kentucky
Open with a permitDue dates trackedLast checked September 29, 2026
Open to California wineries that hold a $100 Direct Shipper Type A License, but you collect a stack of state and local alcohol taxes and file every month.
Kentucky has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Direct Shipper Type A License from the Department of Alcoholic Beverage Control: $100 a year. An out-of-state licensee's license runs January 1 to December 31 and is renewed by December 31.
- Volume limit
- 10 cases of wine per consumer per month; no annual cap.
- Bond
- None required.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Monthly return (excise and wholesale tax), by the 20th, even with no shipments | 73A550 | Department of Revenue, Excise Tax Section | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Detailed quarterly report, due Jan 20, Apr 20, Jul 20, Oct 20; copy to ABC | 73A551 | Department of Revenue and ABC | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and use tax return (6%), by the 20th, filed in MyTaxes | Department of Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Local regulatory license fee returns, on each city or county's own form and schedule | Each levying city or county (KRS 243.075) | Not covered by Pinrates. You file it directly. |
When it's due
| Form 73A550 excise + wholesale tax | Every month, by the 20th |
| Sales tax (monthly filers) | Every month, by the 20th |
| Quarterly report 73A551 + ABC copy | Jan, Apr, Jul, Oct, by the 20th |
| Direct shipper license renewal | Dec 31 |
Add each city's regulatory fee dates yourself; they follow no statewide calendar.
Tax rates
6% sales tax, wine excise of $0.50 a gallon, a 10% wholesale sales tax, and local regulatory license fees where a city or county levies one.
Other rules
- Label registration
- None for direct shipping since March 12, 2021; ship only your own brands.
- Carrier
- Common carrier only; the driver checks ID and gets a signature from someone 21 or older.
Changes since September 29, 2026
None recorded. The Kentucky chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Kentucky's direct-shipping rules after that date is posted here.
Ship to Kentucky?
Of the returns and reports above, Pinrates keeps 3 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Kentucky chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ky-09 | Rates, due dates, quarterly schedule, records, wine definition | Kentucky Department of Revenue, Form 73A550 and instructions, Monthly Return of Direct Shippers of Alcohol | Kentucky Department of Revenue |
| ky-30 | Who must file, including directing activities at Kentucky customers | Kentucky Department of Revenue, Form 720 instructions, Corporation Income Tax and LLET Return (tax year 2023 edition, as posted) | Kentucky Department of Revenue |
| ky-31 | Who must file | Kentucky Department of Revenue, Form PTE instructions (2025), Pass-Through Entity Income and LLET Return | Kentucky Department of Revenue |
| ky-21 | Direct Shipper Type A License, applied for online | Direct Shipper Type A | Kentucky ABC |
| ky-22 | Annual renewal by December 31, with a current home-state license copy | Kentucky ABC | |
| ky-23 | Sales and use tax account | 10A100 (or online in MyTaxes) | Kentucky Department of Revenue |
| ky-24 | Revenue account for the monthly alcohol return | Kentucky Department of Revenue | |
| ky-25 | Detailed quarterly report, due Jan 20, Apr 20, Jul 20, Oct 20 | 73A551 | Kentucky Department of Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ky-20 | MyTaxes | Kentucky Department of Revenue, "Online Filing and Payment Mandate for Sales and Excise Tax Returns" | Kentucky Department of Revenue |
| ky-26 | User guide for the ABC licensing portal | Kentucky ABC | |
| ky-27 | File and pay sales and use tax online | MyTaxes | Kentucky Department of Revenue |
| ky-28 | Alcohol tax rates and required forms by license type | Kentucky Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ky-01 | Direct Shipper Type A license, $100 per annum | KRS 243.030(33) | |
| ky-03 | 10 cases per month | KRS 243.028 | |
| ky-05 | Wine excise $0.50 per gallon | KRS 243.720(2) | |
| ky-06 | Wholesale sales tax | KRS 243.884 | |
| ky-07 | Local regulatory license fees | KRS 243.075 | |
| ky-10 | Removed brand registration for direct shippers | 2021 Ky. Acts ch. 13 (HB 415) | |
| ky-11 | Direct shipper licensing | KRS 243.027 | |
| ky-13 | License term | KRS 243.090 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| ky-16 | Taxes owed by direct shippers | KRS 243.029 | |
| ky-29 | KRS 139.010(18)(a)4 (gross receipts and sales price include delivery charges: transportation, shipping, postage, handling, crating and packing), as amended effective August 1, 2026 | ||
| ky-32 | "winery" | KRS 241.010(65) ("small farm winery": wine production of 250 to 500,000 gallons in a calendar year) and (82) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ky-02 | License renewals | 804 KAR 4:390 | |
| ky-04 | 6% rate | Kentucky Department of Revenue, "Sales & Use Tax" | Kentucky Department of Revenue |
| ky-08 | Direct shippers | Kentucky Department of Revenue, Sales Tax Facts, June 2021 | Kentucky Department of Revenue |
| ky-12 | Direct shipper license application | 804 KAR 4:415 | |
| ky-14 | No local sales tax | Kentucky TAXANSWERS, "Remote Retailers and Marketplace Providers FAQs" | |
| ky-15 | Wet, dry and moist status | Kentucky ABC, Direct Shipper Address Lookup | Kentucky ABC |
| ky-17 | Filing frequency adjusted each June | Kentucky TAXANSWERS, "Sales and Excise Tax FAQs" | |
| ky-18 | Sales and use tax due the 20th | Kentucky Department of Revenue, "Reminder: Withholding and Sales & Excise Tax August Due Dates" (2026) | Kentucky Department of Revenue |
| ky-19 | City and county alcohol ordinances | Kentucky ABC, "Local Information" | Kentucky ABC |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Kentucky chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.