No person may act as a distributor or retailer of non-tax paid tobacco products without first obtaining a license from the Department of Revenue. Tobacco products distributors must submit an Application for Cigarette and Tobacco Products Licenses (Form 73A181) and a $500 license fee to obtain a Tobacco Products Distributor License from the Department of Revenue. Tobacco products retailers must submit a Kentucky Tax Registration Application (Form 10A100) to obtain a Sales and Use Tax Permit and Form 73A181 and a $100 license fee to obtain a Retail Distributor License. Licenses expire on July 1st of each year and must be renewed annually by filing the same forms.
Ky. Rev. Stat. § 138.195: License required for various dealers; Fees; Revocation of licenses; Appeals; Records; Reports; Administrative regulations; Tax returns
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 law does not contain restrictions on smoking in restaurants or bars. Generally, smoking and drinking may therefore be allowed in these establishments. However, localities may impose more stringent laws or ordinances.
Localities may require additional business licenses.