SB50: AN ACT relating to alcoholic beverages.

Legislative Summary

Amends KRS 243.0305 to allow a craft distiller to self-distribute up to 5,000 gallons of distilled spirits per year directly to a licensed retailer, to direct the distiller to register, deliver, report, and pay all applicable taxes on self-distributed distilled spirits, to allow a distiller to extend credit to a retailer for up to 30 days from the invoice date, and to establish distiller reporting requirements to both wholesalers and the Department of Alcoholic Beverage Control; and amends KRS 243.710 and 243.884 to require a distiller to pay wholesale taxes on any self-distributed distilled spirits.