243.790 Alcoholic beverages to be shipped and consumed out of state not subject to tax -- Conditions of exemption. The sale or distribution of alcoholic beverages manufactured in or imported into this state for shipment permanently out of the state to be sold without the state and consumed without the state shall not be subject to the tax imposed by KRS 243.720. Provided, however, the Department of Revenue may, when necessary for the purpose of control enforcement or protection of revenue, prescribe the conditions under which containers of such alcoholic beverages for shipment permanently out of the state to be sold without the state and consumed without the state may be kept and trafficked in without payment of the tax. Effective: March 12, 2021 History: Amended 2021 Ky. Acts ch. 13, sec. 11, effective March 12, 2021. -- Amended 2005 Ky. Acts ch. 85, sec. 658, effective June 20, 2005. -- Amended 1942 Ky. Acts ch. 162, secs. 3 and 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281c-14.
Kentucky Legal Code