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Shipping Wine to Kentucky
Allowed
Direct-to-consumer wine shipping to Kentucky is allowed for licensed wineries that hold the required permit.
DTC Shipping Status
Allowed
Permit Required
Yes — a direct shipper permit is required · Fee: $100
Excise Tax Rate
$0.500/gal
Annual Volume Limit
10 cases per consumer per month
Sales Tax
Y
Product Registration
N
Approved Carriers
FedEx, UPS
Excise Filing Frequency
Monthly
Permit & licensing
Permit / License
Direct Shipper License (DTC Permit)
Fee
$100/yr
Expiration / Renewal
1 year from issue date
Application forms
Taxes
Sales / Use Tax
6%
Local Tax
No
Tax on Shipping
Yes
Excise Tax Detail
Excise: $0.50/gal; Wholesale Tax: 10% of wholesale price (calc as 70% of retail if no wholesale price)
Reporting & filing
Excise Tax Due
Monthly by the 20th (73A550)
Sales Tax Due
Monthly
Direct-Shipment Report Due
Quarterly by the 20th (73A551)
Record Retention
At least 4 years
Reporting forms
Labeling & product rules
Brand / Label Registration
No (effective March 12, 2021)
Required shipping-carton label
“CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY”
Set up direct shipper alcohol revenue account with DOR Excise Tax Section; note KY Corporate Income/LLET may apply with any KY sales
Statutes & advisories
Agency contacts
Kentucky Department of Alcoholic Beverage Control
500 Mero Street, 2NE33, Frankfort, KY 40601
Kentucky Department of Revenue, Excise Tax Section
Station 62, PO Box 1303, Frankfort, KY 40602-1303
Sourced from the Wine Institute Direct Shipping Table (updated 2025-05-20). Reference information only, not legal advice — verify current requirements with the Kentucky agency (official source ↗) before shipping.
Ship to Kentucky with confidence.
Wineport checks every order against Kentucky’s rules automatically, calculates the excise tax, and holds anything non-compliant before it ships.