Kentucky Revised Statutes

Ky. Rev. Stat. § 132.150 (2026)

Valuation of distilled spirits certified to county clerks -- Local tax rate

✓ current as of May 2026

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Immediately after the valuation of the distilled spirits has been finally fixed, the department shall certify to the county clerks of the respective counties the amount liable for county, city, or district taxation, and the date when the bonded period will expire on the spirits. The report shall be filed by the county clerk in his office, and certified by him to the proper collecting officer of the county, city, or taxing district for collection. The spirits, in addition to the tax for state purposes, shall be taxed for county, school, and city purposes at the prevailing rates of taxation on tangible personal property in the respective counties, school districts, and cities in which the spirits are stored, but the combined rate of taxation for city and school purposes in cities of the first class shall not exceed one dollar and twenty-five cents ($1.25) on each one hundred dollars ($100) of assessed value of the spirits. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 180, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 318, effective July 13, 1990. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4108.

Notes of Decisions

Cited in 3 cases, 1945–1952 · leading case: Nat'l Distillers Prods. Corp. v. Bd. of Educ. ex rel. Reeves, 256 S.W.2d 481 (Ky. Ct. App. 1952).

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Nat'l Distillers Prods. Corp. v. Bd. of Educ. ex rel. Reeves, 256 S.W.2d 481 (Ky. Ct. App. 1952). · cites it 2× “” Moreover, KRS 132.150 clearly provides that the prevailing tax rate applied to distilled spirits for all local purposes shall not be different from that levied on all tangible personalty.”

George v. Bernheim Distilling Co., 188 S.W.2d 321 (Ky. Ct. App. 1945). “(b) If the Board, of Aldermen of the city of Louisville had disregarded the provisions of KRS 132.150 and had imposed upon appellees’ distilled spirits a tax rate in excess of $1.”

Reeves v. Jefferson Cnty., 245 S.W.2d 606 (Ky. Ct. App. 1951). · cites it 2× “KRS 132.150 requires the Commission to certify the value so fixed to the county clerks of the counties in which the spirits are located.”

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