Yes - Kentucky allows DtC shipping of spirits
Only holders of a License to Direct Ship to Consumers are permitted to ship spirits DtC to Kentucky residents. The license costs $100 and must be renewed annually.
Spirits shippers are limited to shipping no more than 10 gallons per individual per month.
DtC spirits shippers are permitted to ship only brands that they produce or bottle themselves, or are produced or bottled for them in an exclusive agreement. DtC shippers must be at least the Primary American Source for the spirits they will ship.
All packages of spirits must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
DtC shippers are prohibited from delivering spirits into any community in Kentucky that prohibits the local sale of alcohol (“dry” communities). These communities are based on election precincts and no set list of dry communities is available. However, under the state’s DtC laws, it is the consumer that is liable for any delivery to a dry community, and the DtC shipper and their carrier may be held blameless if they take good faith efforts to prevent delivery to dry communities. As such, during a sale, DtC shippers should make sure to inform their Kentucky consumers of the prohibition and risk of shipping to a dry community, and have their Kentucky consumers positively affirm that they reside in a community that permits the sale and delivery of alcoholic beverages.
Excise Tax: $1.92 per gallon
Sales Tax: 6%
Wholesale Sales Tax: in addition to other taxes, Kentucky imposes an ad valorem tax on the wholesale price of spirits sold into the state, which includes on DtC shipments; for DtC sales, the state has determined that the wholesale price can be deemed to be 70% of the stated retail price; the Wholesale Sales Tax for spirits is then 11% of the wholesale price
Sales tax: Online filing only
Excise Tax and Wholesale Sales Tax: both taxes must be remitted together using the 73A550 return, due quarterly; this return must be accompanied by a schedule providing summary information of each delivery made in the previous quarter