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DEPARTMENT OF REVENUE v. STITZEL-WELLER DISTILLERY

387 S.W.2d 602 (1964)

DEPARTMENT OF REVENUE, Commonwealth of Kentucky, Appellant, v. STITZEL-WELLER DISTILLERY (a Kentucky Corporation), Appellee.

Court of Appeals of Kentucky.

Rehearing Denied March 26, 1965.

Attorney(s) appearing for the Case

William S. Riley, Robert J. Rieckhoff, Paul D. Ross, Dept. of Revenue of Kentucky, Frankfort, for appellant.

Millard Cox, Louisville, for appellee.

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 statute provides:

"No person shall manufacture distilled spirits in this state unless he first obtains from the department a permit to engage in the business of manufacturing distilled spirits. At the time...

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