republic-os/legislation/us/states/ky/2018rs/hb-136.md

---
type: "Bill"
title: "AN ACT relating to microbreweries. Amend KRS 243.157 to require microbreweries to report and pay taxes on wholesale sales made directly to consumers to the Department of Revenue; amend KRS 243.882 to define \"microbrewery\" and to include retail sales made by a microbrewery directly to a consumer in the definition of \"wholesale sale\"; amend KRS 243.884 to include microbreweries selling malt beverages directly to consumers; amend KRS 243.886 to exempt microbreweries from the authorization to deduct one percent of the tax due; amend KRS 211.285 to include microbreweries."
description: "AN ACT relating to microbreweries. Amend KRS 243.157 to require microbreweries to report and pay taxes on wholesale sales made directly to consumers to the Department of Revenue; amend KRS 243.882 to define \"microbrewery\" and to include retail sales made by a microbrewery directly to a consumer in the definition of \"wholesale sale\"; amend KRS 243.884 to include microbreweries selling malt beverages directly to consumers; amend KRS 243.886 to exempt microbreweries from the authorization to deduct one percent of the tax due; amend KRS 211.285 to include microbreweries."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2018RS"
identifier: "HB 136"
citation: "Kentucky HB 136 (2018RS)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["A. Koenig", "A. Wuchner", "C. McCoy", "D. St. Onge", "J. Nemes", "M. Hart", "M. Marzian", "P. Moffett", "R. Palumbo", "R. Rothenburger", "S. Westrom", "W. Thomas"]
version_count: 11
action_count: 26
vote_count: 0
first_action: "2018-01-04"
last_action: "2018-03-16"
source: "openstates"
source_identifier: "ocd-bill/3d7c5ac4-c6bb-43c5-a907-5024a622c08e"
source_url: "http://www.lrc.ky.gov/record/18RS/HB136.htm"
source_hash: "3f3d26f2eac30995c1eaad5a4ce46a344da47213ace242c6f70cbbfc51b13132"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ky"]
---

# Kentucky HB 136 (2018RS) — AN ACT relating to microbreweries. Amend KRS 243.157 to require microbreweries to report and pay taxes on wholesale sales made directly to consumers to the Department of Revenue; amend KRS 243.882 to define "microbrewery" and to include retail sales made by a microbrewery directly to a consumer in the definition of "wholesale sale"; amend KRS 243.884 to include microbreweries selling malt beverages directly to consumers; amend KRS 243.886 to exempt microbreweries from the authorization to deduct one percent of the tax due; amend KRS 211.285 to include microbreweries.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 136 (As Introduced)** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/orig_bill.pdf)
2. **HCS1** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/HCS1.pdf)
3. **HFA1** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/HFA1.pdf)
4. **HFA2** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/HFA2.pdf)
5. **HFA3** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/HFA3.pdf)
6. **HFA4** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/HFA4.pdf)
7. **HFA5** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/HFA5.pdf)
8. **HFA6** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/HFA6.pdf)
9. **HFA7** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/HFA7.pdf)
10. **HFA8** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/HFA8.pdf)
11. **Most Recent Version** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB136/bill.pdf)

## Sponsors

- A. Koenig — primary (person)
- A. Wuchner — primary (person)
- C. McCoy — primary (person)
- D. St. Onge — primary (person)
- J. Nemes — primary (person)
- M. Hart — primary (person)
- M. Marzian — primary (person)
- P. Moffett — primary (person)
- R. Palumbo — primary (person)
- R. Rothenburger — primary (person)
- S. Westrom — primary (person)
- W. Thomas — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-04** Introduced in House `introduction`
- **2018-01-08** To Appropriations & Revenue (H) `referral-committee`
- **2018-01-09** Reassigned to Licensing, Occupations, & Admin Regs (H)
- **2018-01-19** Posted in committee
- **2018-01-31** Reported favorably, 1st reading, to Calendar with Committee Substitute `reading-1`
- **2018-02-01** 2nd reading, to Rules `reading-2`
- **2018-02-01** Posted for passage in the Regular Orders of the Day for Friday, February 2, 2018
- **2018-02-01** Floor amendment (1), (2) and (3) filed to Committee Substitute
- **2018-02-05** Floor amendment (4) filed to Committee Substitute `amendment-introduction`
- **2018-02-07** Floor amendments (5) and (6) filed to Committee Substitute `amendment-introduction`
- **2018-02-08** Floor amendments (7) and (8) filed to Committee Substitute `amendment-introduction`
- **2018-02-08** Floor amendment (2) withdrawn
- **2018-02-09** 3rd reading `reading-3`
- **2018-02-09** Floor amendment (8) ruled out of order
- **2018-02-09** Passed 68-15 with Committee Substitute and floor amendments (1) and (5)
- **2018-02-12** Received in Senate
- **2018-02-15** To Licensing, Occupations, & Administrative Regulations (S) `referral-committee`
- **2018-02-27** Reported favorably, 1st reading, to Calendar `reading-1`
- **2018-02-28** 2nd reading, to Rules `reading-2`
- **2018-02-28** Posted for passage in the Regular Orders of the Day for Thursday, March 1, 2018
- **2018-03-01** 3rd reading, passed 33-3 `reading-3, passage`
- **2018-03-02** Received in House
- **2018-03-02** Enrolled, signed by Speaker of the House
- **2018-03-06** Enrolled, signed by President of the Senate
- **2018-03-06** Delivered to Governor
- **2018-03-16** Signed by Governor (Acts, ch. 16) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3d7c5ac4-c6bb-43c5-a907-5024a622c08e`. Confidence: reported (aggregated from official Kentucky legislature records).