Brewery / Distillery Permits & Licenses in Louisville, KY

Federal excise tax applies to all beer produced. Small producer credit available for first 60,000 barrels annually ($16/barrel instead of $18). Must file Form 720 quarterly.

Distilleries must pay federal excise tax on all distilled spirits produced. Tax is based on proof gallons. Must file Form 720 quarterly and maintain detailed production records.

All manufacturers of alcoholic beverages in Kentucky must register with the KY Department of Revenue and file the Alcohol Beverage Tax Return (Form AB-30). Applies to both breweries and distilleries.

Breweries pay $0.40 per gallon; distilleries pay $3.75 per gallon. Filed using Form AB-30. This is in addition to federal excise taxes.

All businesses operating in Kentucky, including LLCs, must pay an annual franchise tax. Based on net capital or gross receipts. Paid via Form 51A100. Not related to federal income tax.

Most cities and counties in Kentucky (e.g., Louisville, Lexington, Bardstown) require a local business license or privilege tax for operating within their jurisdiction. Fees and requirements vary. Example: City of London, KY requires a $100 annual license. Check with local clerk’s office.

Required for all businesses; breweries/distilleries classified under NAICS 3121/3122

Breweries/distilleries typically require LI (Light Industrial) or equivalent zoning; conditional use permit may be needed

Required for tank installations, structural changes

Required for LLCs formed outside KY to operate in the state. Annual report required separately.

All active LLCs must file regardless of business type.

Renewal required only if name changes. Applies to all businesses using DBAs.

NQ41 for Brewer's License (up to 1.5M barrels/year). Requires federal TTB permit as prerequisite. Local approvals needed.

Required for spirits production/sale. Federal TTB Distilled Spirits Plant permit prerequisite.

Many breweries/distilleries need this for distribution beyond on-site sales.

Required for all businesses selling tangible goods or certain services. Monthly/quarterly filing.

Employer withholding account. Applies to all employers.

Required for all businesses selling tangible personal property or certain services in Kentucky. Breweries/distilleries must collect sales tax on retail sales (e.g., tasting room sales). Wholesaling to distributors is generally exempt from sales tax but subject to federal and state excise taxes.

Mandatory for LLCs with employees. Employers must withhold state income tax from employee wages and remit it to the Kentucky Department of Revenue. Registration is completed via Form 50700.

NFPA 1 Chapter 60 permits required for alcohol production

Required if offering food service beyond self-serve tastings

Must comply with LMCO Chapter 11 signage standards

All businesses required; alcohol producers pay additional occupational tax

Required for H-3 occupancy (alcohol production)

Breweries often require special use permit in B-3/B-4 zones

815 KAR 10:060 requires fire alarm systems for breweries/distilleries

Requires 1 parking space per 100 sq ft of public area

Mandatory for all employers with one or more employees in Kentucky, including part-time workers. Sole proprietors and partners may opt out, but coverage is required if employees are present. Applies to brewery/distillery operations under NAICS 322110/322120.

Not mandated by Kentucky state law for all businesses, but strongly recommended. May be required by landlords, municipalities, or distributors as a condition of doing business. Covers third-party bodily injury or property damage.

All employers in Kentucky must register with the Unemployment Insurance program. New employers pay a standard rate of 2.7% on the first $10,500 of wages per employee (as of 2024). Rates may change after experience rating is established.

Kentucky does not impose a corporate income tax on LLCs; instead, income passes through to members who report it on their individual KY income tax returns (Form 740). However, the LLC may still need to file informational returns if it has nexus or elects corporate taxation. This is a pass-through entity obligation.

All breweries and distilleries must register with the TTB and pay federal excise taxes on alcohol produced. Registration is done via TTB Form 5110.38. Required under Internal Revenue Code Section 5061.

Required for all LLCs, especially those with employees or electing corporate taxation. Breweries/distilleries must have an EIN regardless of employee count if they are structured as LLCs. This is a prerequisite for ATF and state licensing.

Mandatory for all breweries and distilleries producing alcoholic beverages for sale or distribution in interstate or intrastate commerce. Required under the Federal Alcohol Administration Act. Must be renewed every two years at no cost. Form TTB F 5110.24 must be submitted.

All breweries and distilleries must register with IRS to pay federal excise taxes under IRC § 5061. Tax rates vary: breweries pay $16–$18 per barrel (depending on volume), distilleries pay $13.50 per proof gallon. Must file Form 720 quarterly and Form 6627 annually. Bonding may be required under IRC § 5064.

Required for every label used on bottled or canned beer, spirits, or malt beverages sold in interstate or intrastate commerce. Must submit via TTB’s COLAs Online system. Labels must include alcohol content, health warnings, and net contents. Applies to all commercial sales, including direct-to-consumer shipping.

Applies to all employers with employees. Breweries/distilleries must comply with hazard communication (chemicals like cleaning agents, CO2), machine guarding (bottling lines), respiratory protection (dust, fumes), and emergency action plans. Required to display OSHA poster (Form 2203) and maintain injury logs (Form 300) if over 10 employees.

Breweries/distilleries with public-facing facilities (tasting rooms, tours, retail) must comply with Title III of ADA. Includes accessible entrances, restrooms, counters, and pathways. Applies regardless of number of employees. Website accessibility may also be required under recent DOJ guidance.

Applies if facility stores regulated oil (e.g., diesel, hydraulic fluid) in aboveground containers. Requires SPCC Plan certified by a professional engineer unless qualified for self-certification (facilities < 10,000 gallons and meet spill history criteria). Distilleries using large boilers or fuel tanks may trigger this.

Breweries/distilleries may generate hazardous waste from cleaning operations (e.g., caustic soda, iodophors). Must register with EPA as a hazardous waste generator (EPA Form 8700-12). Requirements depend on volume: Conditionally Exempt Small Quantity Generator (<220 lbs/month) has fewer requirements than Large Quantity Generator.

Applies to all advertising and marketing. Prohibits deceptive or unsubstantiated claims (e.g., "organic" without certification, "locally brewed" if false). FTC enforces truth-in-advertising standards. While TTB regulates alcohol-specific labeling, FTC oversees general advertising claims across media.

Required for all U.S. employers. Breweries/distilleries must complete Form I-9 for every employee, verify identity and work authorization, and retain for 3 years after hire or 1 year after termination. E-Verify is not mandatory federally unless state requires it or federal contractor.

Required under Kentucky Revised Statutes (KRS) 304.20-020 for all motor vehicles operated on public roads. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage (25/50/10). Applies to delivery trucks, service vehicles, or any company-owned autos.

Not explicitly required by Kentucky ABC, but strongly recommended for any brewery/distillery operating a tasting room or selling alcohol directly to consumers. Covers claims related to intoxication, such as third-party injury or property damage. Often required by landlords or event organizers.

Not mandated by Kentucky law, but essential for any business manufacturing and selling consumable products. Covers claims related to contamination, mislabeling, or injury from product use. FDA and TTB regulate labeling and safety, but insurance is a risk management necessity rather than a legal requirement.

A surety bond of at least $1,000 is required for most ABC licenses under 801 KAR 2:010. The bond ensures compliance with state alcohol laws. Amount may vary based on license type and volume. Issued by a licensed surety company and filed with ABC.

Required under 26 U.S.C. 5111 and 5362. A federal surety bond guarantees payment of federal excise taxes. For breweries, bond amount is based on expected tax liability (minimum $1,000). For distilleries, bond is typically $50,000 or more depending on production capacity. Filed using TTB Form 5110.25.

Not always mandated by state law, but increasingly required for breweries/distilleries with environmental discharge risks. Covers third-party claims for spills, contamination, or improper waste disposal.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x for hours over 40/week), proper recordkeeping, and youth employment standards. Applies to all hourly and salaried employees in breweries/distilleries, including taproom staff and production workers.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons (birth, adoption, serious health condition). Applies to larger breweries/distilleries meeting employee threshold.

Breweries and distilleries are considered food facilities under the Food Safety Modernization Act (FSMA). Must register with FDA and renew every two years. Includes compliance with Current Good Manufacturing Practices (cGMPs) and potential preventive controls requirements.

While alcohol beverages are primarily regulated by TTB, FDA requires nutrition labeling on packaged alcoholic beverages with more than 7% ABV if sold in multi-serve containers (e.g., growlers, cases). Proposed rules may expand this; currently, voluntary compliance encouraged. Malt beverages under 7% may fall under FDA jurisdiction.

All Kentucky LLCs must file an annual report with the Secretary of State. The report confirms business information such as principal address, registered agent, and management structure. Due every year on the anniversary of the formation month.

Breweries and distilleries must renew their ABC license annually. Renewal applications are available January 1. License classes vary by production type and sales method. See 410 KAR 2:100 for details.

Federal Basic Permit (Form 5100.16) does not require annual renewal if in good standing, but breweries/distilleries must file the Annual Report of Operations (Form 5110.17) and remain compliant with TTB regulations. Permit can be revoked for non-compliance.

All federally permitted brewers and distillers must file TTB Form 5110.17 annually. Includes production volumes, taxpaid withdrawals, and inventory changes. Must be signed by an authorized principal.

Brewers and distillers must file monthly Kentucky Tax on Alcohol (KTA) returns (Form KTA-1) and remit tax based on gallons produced. Electronic filing required.

Breweries and distilleries must file IRS Form 720 quarterly to report and pay federal excise taxes. Deposits may be required semi-weekly or monthly depending on liability. See 26 U.S.C. § 5061.

Employers must withhold state income tax and file Form 941M (or electronic equivalent) monthly. Registration required via Kentucky Tax Portal.

Employers must file IRS Form 941 quarterly to report federal income tax, Social Security, and Medicare withholding. Deposit requirements may be monthly or semi-weekly.

Employers must file Form UI-2 and pay unemployment tax quarterly. New employers default to 2.7% rate.

Employers must display OSHA Form 3165 (Job Safety and Health Protection) in a conspicuous location. Available for free download from OSHA website.

Required posters include Minimum Wage, Family and Medical Leave, Workers’ Compensation, and Kentucky Civil Rights Act. Available for free from Labor Cabinet website.

Brewers and distillers must maintain records including production logs, taxpaid withdrawals, formulas, and shipping records. Retention period: 3 years for most records, 5 years for formulas. Must be available for TTB inspection at all times.

Must maintain records of all alcohol received, produced, and sold. Includes batch logs, sales invoices, and inventory reports. Must be retained for at least 3 years and available for ABC inspection.

Most Kentucky cities require annual fire safety inspections for commercial properties. Distilleries with ethanol storage may face additional NFPA 30 requirements. Contact local fire marshal for exact schedule.

If food is served, the facility must obtain a food service establishment permit and pass routine health inspections. Requirements vary by county.

Facilities must comply with Kentucky Building Code (based on IBC). Distilleries with high-heat equipment or ethanol storage may require special permits. Inspections triggered by permit applications or complaints.

All ABC licensees must complete the Kentucky Alcohol Server Training (KAST) every two years. Available online at no cost. Required for principals and managers.