House Bill 504

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to tobacco products.
Bill Documents Bill
Bill Request Number 270
Sponsor F. Nesler
Summary of Original Version Amend KRS 138.195 to increase the license fee for an unclassified acquirer to $500; allow the Department of Revenue to require electronic filing of cigarette tax information and reports when funding becomes available and the department is capable of electronically accepting the information and reports; allow a licensee to sell to or purchase from any other licensee untax-paid cigarettes; require the department to file administrative regulations within 90 days of the effective date of this Act; create a new section of KRS 138.130 to 138.205 to prohibit the department from issuing licenses to convicted felons or to persons who have had any license under KRS 139.195 or any other statute relating to the regulation of the manufacture, sale, or transportation of cigarettes, other tobacco products, cigarette papers, or snuff revoked for cause or has been convicted of a violation of any of those statutes, or to an individual who is not a citizen of the United States; amend KRS 365.270 to include unclassified acquirer in the definition of "wholesaler"; increase the presumed cost of doing business by the wholesale to 3.25 percent; amend KRS 365.390 to require an unclassified acquirer to pay the enforcement and administration fee on cigarettes; amend various sections of the Kentucky Revised Statutes to conform; EFFECTIVE July 1, 2009.
Index Headings of Original Version Effective Dates, Delayed - Cigarette tax, wholesaler to wholesaler sales, unstamped product, allow
Taxation - Cigarette tax, wholesaler to wholesaler sales, unstamped product, allow
Fees - License, unclassified acquirer, increase
Licensing - Unclassified acquirer, increase
Tobacco - Master settlement agreement, enforcement and administration fee, unclassified acquirer
Tobacco - Master settlement agreement, cost of doing business, increase


  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 8/28/2019 8:17 AM (EDT)