To reimburse himself or herself for the cost of collecting and reporting the tax, each person required to pay and report the tax levied by KRS 243.884, other than a microbrewery or a distiller, shall deduct on each report one percent (1%) of the tax due, provided the amount due is not delinquent at the time of payment. A microbrewery or distiller that reports and pays the wholesale sales tax levied by KRS 243.884, in accordance with KRS 243.0305 or 243.157 as applicable, shall not be entitled to deduct one percent (1%) of the tax due.
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