Department of Revenue v. Stitzel-Weller Distillery

WADDILL, Commissioner.

In this action for a declaration of rights we are asked to determine whether the' tax imposed by KRS 243.680(1) is applicable to the manufacture of distilled spirits to be exported. This'státute provides:

“No person shall. manufacture distilled spirits in this state unless he first obtains from the department a permit *603•to engage in the business of manufacturing distilled spirits. At the time of the issuance of the permit he shall pay to the state a tax of ten cents for each proof gallon of distilled spirits for which the permit is issued.”

The stipulation of facts which…