AN ACT relating to regulated substances and declaring an emergency.

Create new sections of KRS Chapter 138 to define terms; impose a 4% state retail regulatory license fee on all alcoholic beverage and cannabis-infused beverage sales to consumers by alcoholic beverage retailers; establish procedures and duties of retailers; impose state wholesale regulatory license fees on alcoholic beverages and cannabis-infused beverages and state retail regulatory license fees on kratom, hemp-derived, and cannabinoid products; set out regulatory license fee rates, deductions for timely filing and payment, and…

Alcoholic Beverages Auditor of Public Accounts Contracts Distilled Spirits Drugs and Medicines Effective Dates, Delayed Effective Dates, Emergency Fees Foods And Beverages Licensing Local Government Malt Beverages Sunset Legislation Taxation Taxation, Sales and Use Trade Practices and Retailing Wine And Wineries

Introduced: March 4, 2026

Last action: April 14, 2026

Floor Amendments (1), (2) And (3) Filed

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This bill would overhaul how Kentucky taxes and regulates the sale of alcoholic beverages, cannabis-infused beverages, kratom, and hemp-derived products, replacing several existing taxes with new licensing fees charged at both the retail and wholesale levels. It also makes a range of changes to who can get a license and what they can do, such as allowing distilleries, small farm wineries, and microbreweries to permit leashed dogs on their premises, and creating new rules around…

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