KRS 131.250 — Returns, reports, and statements to be filed electronically -- Waiver -- Applicability to microbrewery licensees

(1) For the purpose of facilitating the administration of the taxes it administers, the
department may require any tax retur n, report, or statement to be electronically
filed.
(2) (a) A person required to electronically file a return, report, or statement may
apply for a waiver from the requirement by submitting the request on a form
prescribed by the department.
(b) The request shall indicate the lack of one (1) or more of the following:
1. Compatible computer hardware;
2. Internet access; or
3. Other technological capabilities determined relevant by the department.
(3) Beginning July 1, 2026, a licensee:
(a) Holding a microbrewery license and authorized to sell malt beverages under
KRS 243.157; and
(b) Required to pay the:
1. Wholesale sales tax under KRS 243.884; and
2. Excise tax on malt beverages under KRS 243.720(3);
shall electronically submit any paymen t and tax return, report, or statement to the
department.