House Bill 144

Actions | Amendments
Last Action signed by Governor (Acts ch. 2)
Title AN ACT relating to tobacco taxation.
Bill Documents Bill
Impact Statements Fiscal Note
Bill Request Number 479
Sponsors G. Stumbo, D. Watkins, R. Adkins, L. Clark, B. Damron, H. Moberly Jr., R. Rand, J. Richards, J. Stacy, R. Weston
Summary of Original Version Amend KRS 138.140 to make technical changes.
Index Headings of Original Version 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
Proposed Amendments House Committee Substitute 1
House Committee Amendment 1
House Floor Amendment 1
House Floor Amendment 2
House Floor Amendment 3
House Floor Amendment 4
House Floor Amendment 5
House Floor Amendment 6
House Floor Amendment 7
House Floor Amendment 8
Senate Floor Amendment 1
Votes Vote History

Actions

Top | Amendments
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  • floor amendment (1) withdrawn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)

Proposed Amendments

Top | Actions
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

Last updated: 1/16/2019 4:30 PM (EST)