IPCPR Legislative | Kentucky

Kentucky

kentucky

Kentucky State Contact Information

Kentucky Department of Revenue
Excise Tax Section
(502) 564-6823
dor.webresponseexcisetax@ky.gov

Kentucky Legislative Ethics Commission
(502) 573-2863
(502) 573-2929 fax
Ask a Question: http://klec.ky.gov/About-KLEC/Pages/Contact-Us.aspx

Kentucky Executive Branch Ethics Commission
(502) 564-7954
(502) 564-2686 fax
Comments, Suggestions, and Questions: http://ethics.ky.gov/Pages/comments.aspx

Taxation in Kentucky

 

Kentucky imposes an excise tax on every distributor for the privilege of selling tobacco products in the state. The licensed distributor that first possesses tobacco products for sale to a retailer in Kentucky or for sale to a person who does not hold a tobacco products license will be the distributor liable for the tax. However, a licensed distributor may sell tobacco products to another licensed distributor without payment of the excise tax. In such case, the purchasing licensed distributor will be liable for the tax.

 

Ky. Rev. Stat. § 138.140(4): State tax and surtax on sale of cigarettes; Excise tax on distributors and licensed retail distributors of tobacco products; Rates; Liability for and remittance of tax; Administrative regulations; General Assembly’s recognition of effect of increased tobacco taxes on public health

 

Department of Revenue staff reported that Kentucky localities do not impose additional taxes on tobacco products.

The tax on tobacco products other than snuff and chewing tobacco is 15% of the actual price for which the distributor sells tobacco products. The tax on snuff is $0.19 per each 1 and 1/2 ounces or portion thereof by net weight sold. The tax on chewing tobacco is: $0.19 per each single unit sold; $0.40 per each 1/2 pound unit sold; or $0.65 per each pound unit sold.

 

Ky. Rev. Stat. § 138.140(4): State tax and surtax on sale of cigarettes; Excise tax on distributors and licensed retail distributors of tobacco products; Rates; Liability for and remittance of tax; Administrative regulations; General Assembly’s recognition of effect of increased tobacco taxes on public health

Licensed tobacco products distributors and retail distributors that first possess tobacco products for sale to a retailer in Kentucky or for sale to a person who does not hold a tobacco products license must file a Monthly Report of Tobacco Products, Snuff, and Chewing Tobacco (Form 73A422) on or before the 20th day of each month, along with payment for taxes due. A tax return must be filed for each reporting period, whether or not tax is due.

 

Ky. Rev. Stat. § 138.195(13-14): License required for various dealers; Fees; Revocation of licenses; Appeals; Records; Reports; Administrative regulations; Tax returns

Kentucky Department of Revenue: Tobacco Tax Forms
http://revenue.ky.gov/forms/curttfrms.htm

 

Form 73A422: Monthly Report of Tobacco Products, Snuff, and Chewing Tobacco
http://revenue.ky.gov/NR/rdonlyres/0D3648C3-12CE-4915-A89B-85379D46F7A3/0/FORM73A422MthlyTobRepUPDATED91613.pdf

 

Form 73A422(I): Instructions for Monthly Report of Tobacco Products, Snuff, and Chewing Tobacco
http://revenue.ky.gov/Forms/FORM73A422iInstrMthlyTobRepUPDATED91613.pdf

Definitions in Kentucky

 

“Tobacco products” means any smokeless tobacco products, smoking tobacco, chewing tobacco, and any kind or form of tobacco prepared in a manner suitable for chewing or smoking, or both, or any kind or form of tobacco that is suitable to be placed in an individual’s oral cavity.

 

Ky. Rev. Stat. § 138.130(16)

 

“Chewing tobacco” is any leaf tobacco that is not intended to be smoked and includes loose leaf chewing tobacco, plug chewing tobacco, and twist chewing tobacco, but does not include snuff.

 

Ky. Rev. Stat. § 138.130(19)

 

“Snuff” is tobacco that is finely cut, ground, or powdered, and is not for smoking, including snus.

 

Ky. Rev. Stat. § 138.130(23)

 

A “retailer” is any person who sells to a consumer or to any person for any purpose other than resale.

 

Ky. Rev. Stat. § 138.130(3)

 

A “retail distributor” is a retail who has obtained a retail distributor’s license under Ky. Rev. Stat. § 138.195(7)(b).

 

Ky. Rev. Stat. § 138.130(18)

 

A “distributor” is any person within the state in possession of tobacco products for resale within the state on which the tobacco products tax has not been paid.

 

Ky. Rev. Stat. § 138.130(17)

 

A “manufacturer” is any person who manufactures or produces cigarettes, or tobacco products within or without the state.

 

Ky. Rev. Stat. § 138.130(2)

 

“Sale” or “sell” means any transfer for a consideration, exchange, barter, gift, offer for sale, advertising for sale, soliciting an order for cigarettes or tobacco products, and distribution in any manner or by any means whatsoever.

 

Ky. Rev. Stat. § 138.130(7)

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