Farris v. Shoppers Village Liquors, Inc.

AKER, Justice.

The 1982 session of the General Assembly passed House Bill 571, Chapter 390, 1982 Acts of the General Assembly, which was titled “An Act Relating to Revenue and Taxation.” The bill created an alcoholic beverage tax at the wholesale distribution level of 9% and repealed the retail sales tax on alcoholic beverages sold for off premises consumption.

Section 12 of House Bill 571, which was added as the result of a Senate amendment, now codified as KRS 243.892, reads as follows:(1) A wholesaler, his agents or employees, shall sell or contract to sell distilled spirits and wine only by…