103 KAR 40:050. Transporter's reports

Section 1. Report Required. (1) All transporters holding a Transporter's license issued under KRS 243.200 shall file reports with the department on or before the 20th of each month covering the preceding month's transactions. It is necessary that only one (1) report, prepared on forms supplied by the department, be submitted to cover each unit shipment of alcoholic beverages transported into or between points in Kentucky. (2) Reports are required on all shipments of alcoholic beverages delivered to a Kentucky wholesaler, distiller, or rectifier. (3) When a shipment is handled by two (2) or more licensed transporters, the licensed transporter making final delivery to the consignee or retiring the waybill is required to submit the report to the department. Section 2. Report Not Required. (1) Transporters are not required to submit a report on the following: (a) Shipments of spirits consigned by Kentucky wholesalers to Kentucky retailers; (b) Shipments of spirits delivered to a different transporter in Kentucky; (c) Shipments originating from a Kentucky wholesaler, distiller, or rectifier and delivered to points outside of Kentucky; and (d) Shipments of spirits originating in some other state, transported through Kentucky and delivered elsewhere. (2) A railroad involved in switch movement only is not considered the delivering transporter.