Kentucky
General Assembly

01/08/09	introduced in House
01/09/09	to Appropriations & Revenue (H)
02/06/09	posted in committee taken from committee 1st reading, to Calendar
02/09/09	2nd reading, to Rules returned to Appropriations & Revenue (H) posting waived
02/10/09	reported favorably, to Rules with Committee Substitute, committee amendment (1-title) posted for passage in the Regular Orders of the Day for Wednesday, February 11, 2009 floor amendments (1) (2) (3) and (4) filed to Committee Substitute
02/11/09	floor amendments (5) (6) (7) and (8) filed to Committee Substitute 3rd reading, passed 66-34 with Committee Substitute, committee amendment (1-title) received in Senate to Appropriations & Revenue (S) taken from committee 1st reading returned to Appropriations & Revenue (S)
02/12/09	reported favorably, 2nd reading, to Rules posted for passage in the Regular Orders of the Day for Friday, February 13, 2009 floor amendment (1) filed
02/13/09	floor amendment (1) withdrawn 3rd reading, passed 24-12-0 received in House enrolled, signed by each presiding officer delivered to Governor signed by Governor (Acts ch. 2)

Amendment	House Committee Substitute 1
Impact Statements	Fiscal Note
Summary	Amend KRS 138.140 to impose excise taxes of 56 cents per pack on cigarettes, 15% of the wholesaler's gross receipts of other tobacco products, 19 cents per unit of snuff; amend KRS 138.143 to require a floor stock tax on cigarettes, other tobacco products, or snuff inventory at 11:59 p.m. on March 31, 2009; amend KRS 139.470, effective April 1, 2009, to remove the exemption for sales and use tax purposes from the gross receipts derived from the sale of distilled spirits, wine, and malt beverages not consumed on the premises; EMERGENCY.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	House Committee Amendment 1
Sponsor	R. Rand
Summary	Make title amendment.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	House Floor Amendment 1
Sponsor	E. Ballard
Summary	Retain original provisions except create a new section of KRS 138.130 to 138.205 to prohibit the imposition of any new tax or surtax on the wholesale sale of cigarettes, cigarette papers, other tobacco products, or snuff for a ten year period; prohibit any rate increase in the wholesale tax on those products for a period of ten years; create a new section of KRS 139 to prohibit any new tax or surtax on the retail sale of cigarettes, cigarette papers, other tobacco products, snuff, beer, wine, or distilled spirits for a ten year period; prohibit any rate increase in the retail sales tax on those products; create a new section of KRS 243 to prohibit the imposition of any new tax or surtax on beer, wine, or distilled spirits for a period of ten years; prohibit any rate increase in the tax imposed under KRS 243.710, 243.720, and 243.884.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	House Floor Amendment 2
Sponsor	S. Brinkman
Summary	Limit imposition of sales tax on alcoholic beverages from April 1, 2009 to June 30, 2010.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	House Floor Amendment 3
Sponsor	T. Thompson
Summary	Amend KRS 138.130 to include within the definition of "other tobacco products" both dry and moist snuff and to make conforming changes throughout the section; amend KRS 138.140 to remove the provision to tax snuff at 9 1/2 cents per unit; amend KRS 138.143 and 138.195 to make conforming changes regarding the taxation of snuff; and renumber subsequent sections accordingly.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	House Floor Amendment 4
Sponsor	M. Marzian
Summary	Retain the original provisions of the bill, except continue to exempt distilled spirits, wine and malt beverages consumed off premises from the sales and use tax; amend KRS 141.066 to provide an earned income tax credit for tax years beginning on or after January 1, 2009; amend KRS 141.0205 to order credits; amend KRS 139.200 to increase the sales tax rate to 7% effective May 1, 2009; amend KRS 139.310 to increase the use tax rate to 7% effective May 1, 2009.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	House Floor Amendment 5
Sponsor	S. Santoro
Summary	Provide that construction of K-12 and postsecondary education projects shall be exempt from the prevailing wage law from April 1, 2009 until March 30, 2011.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	House Floor Amendment 6
Sponsor	A. Wuchner
Summary	Create a legislative efficiency and accountability task force.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	House Floor Amendment 7
Sponsor	A. Wuchner
Summary	Provide that construction of K-12 and postsecondary education projects shall be exempt from the prevailing wage law from April 1, 2009 until March 30, 2011.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	House Floor Amendment 8
Sponsor	A. Webb-Edgington
Summary	Retain original provisions of the bill except appropriate fifty percent of the revenues generated from the increase in cigarette tax to the Department of Education and fifty percent to the Cabinet for Health and Family Services.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes

Amendment	Senate Floor Amendment 1
Sponsor	K. Stein
Summary	Retain original provisions of the bill except to impose a 96 cent surtax on each pack of cigarettes, a 70 cent floor stock tax on cigarettes, and allow the sales tax exemption on alcohol sales.
Index Headings	General Assembly - Legislative efficiency and accountability task force, create Legislative Research Commission - Legislative efficiency and accountability task force, create Studies Directed - Legislative efficiency and accountability task force, create Effective Dates, Emergency - Tobacco tax, make technical changes Taxation - Tobacco taxes, make technical changes Tobacco - Tobacco taxes, make technical changes Fiscal Note - Tobacco taxes, make technical changes