House Bill 361

Actions | Amendments
Last Action signed by Governor (Acts Chapter 97)
Title AN ACT relating to the taxation of tobacco products.
Bill Documents Bill
Impact Statements Fiscal Note
Bill Request Number 430
Sponsors R. Rand, T. Riner, S. Santoro, W. Stone, T. Thompson
Summary of Original Version Amend KRS 138.130 to define and redefine terms; amend KRS 138.140 to replace the tax imposed on wholesalers of moist snuff and other tobacco products with an excise tax on distributors for the privilege of selling tobacco products in this state, effective August 1, 2013; tax moist snuff at 19 cents per unit; tax loose-leaf chewing tobacco at 19 cents per single unit, 40 cents per half-pound unit, or 65 cents per pound unit, and an additional 19 cents for each increment of four ounces or more over 16 ounces; tax all tobacco products, except moist snuff and loose leaf chewing tobacco, at 15 percent of the manufacturer's sales price; amend KRS 138.195 to require a $500 license fee to be paid annually by each distributor and a $100 license fee to be paid annually by each retail distributor; allow distributors and retail distributors to retain 1% of the tax due for timely reporting and paying the tax; require monthly reporting by manufacturers of tobacco products; require distributor to report and pay the tax on a monthly basis; create a new section of KRS 138.130 to 138.205 to require manufacturers, distributors, retail distributors, and retailers to keep records for not less than four years; provide for the seizure, forfeiture, and destruction of contraband tobacco products and the seizure, forfeiture, and sale of personal property used in connection with the sale or possession of contraband tobacco products; reporting requirements EFFECTIVE July 1, 2013; seizure and forfeiture provisions EFFECTIVE January 1, 2014; remaining sections EFFECTIVE August 1, 2013.
Index Headings of Original Version Effective Dates, Delayed - Tobacco products, excise tax, August 1, 2013
Taxation - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Tobacco - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Fiscal Note - Tobacco products, excise tax, August 1, 2013
Proposed Amendments House Committee Substitute 1
Senate Committee Substitute 1
Senate Committee Amendment 1
Senate Committee Amendment 2
Senate Floor Amendment 1
Votes Vote History

Actions

Top | Amendments
02/13/13
  • introduced in House
02/14/13
  • to Appropriations & Revenue (H)
02/15/13
  • posted in committee
02/19/13
  • reported favorably, 1st reading, to Consent Calendar with Committee Substitute
02/20/13
  • 2nd reading, to Rules
  • posted for passage in the Consent Orders of the Day for Friday, February 22, 2013
02/22/13
  • taken from the Consent Orders of the Day, placed in the Regular Orders of the Day
  • 3rd reading, passed 83-11 with Committee Substitute
02/25/13
  • received in Senate
02/27/13
  • to Appropriations & Revenue (S)
03/05/13
  • reported favorably, 1st reading, to Calendar with Committee Substitute, committee amendments (1-title) and (2)
  • floor amendment (1-title) filed
03/06/13
  • 2nd reading, to Rules
03/07/13
  • posted for passage in the Regular Orders of the Day for Thursday, March 7, 2013
  • 3rd reading
  • committee amendments (1-title) and (2) withdrawn
  • floor amendment (1-title) withdrawn
  • passed 33-3 with Committee Substitute
03/11/13
  • received in House
  • to Rules (H)
03/12/13
  • taken from Rules
  • posted for passage for concurrence in Senate Committee Substitute
  • House concurred in Senate Committee Substitute
  • passed 81-14
  • enrolled, signed by each presiding officer
  • delivered to Governor
03/22/13
  • signed by Governor (Acts Chapter 97)

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Impact Statements Fiscal Note
Summary Retain the original provisions; require the excise tax to be separately stated on the invoice to retailers; require a licensed unclassified acquirer of cigarettes applying for a distributor's license to sell tobacco products including snuff to pay an annual license fee of $450; make conforming changes; EFFECTIVE August 1, 2013.
Index Headings Effective Dates, Delayed - Tobacco products, excise tax, August 1, 2013
Taxation - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Tobacco - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Fiscal Note - Tobacco products, excise tax, August 1, 2013

Amendment Senate Committee Substitute 1
Summary Make technical corrections.
Index Headings Effective Dates, Delayed - Tobacco products, excise tax, August 1, 2013
Taxation - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Tobacco - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Fiscal Note - Tobacco products, excise tax, August 1, 2013

Amendment Senate Committee Amendment 1
Sponsor E. Harris
Summary Make title amendment.
Index Headings Effective Dates, Delayed - Tobacco products, excise tax, August 1, 2013
Taxation - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Tobacco - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Fiscal Note - Tobacco products, excise tax, August 1, 2013

Amendment Senate Committee Amendment 2
Impact Statements Fiscal Note
Sponsor E. Harris
Summary Amend KRS 141.010 to exempt the discharge of indebtedness from the sale of a principal residence for taxable years beginning on or after January 1, 2013.
Index Headings Effective Dates, Delayed - Tobacco products, excise tax, August 1, 2013
Taxation - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Tobacco - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Fiscal Note - Tobacco products, excise tax, August 1, 2013

Amendment Senate Floor Amendment 1
Sponsor E. Harris
Summary Make title amendment.
Index Headings Effective Dates, Delayed - Tobacco products, excise tax, August 1, 2013
Taxation - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Tobacco - Excise tax on snuff, chewing tobacco, and tobacco products, imposition
Fiscal Note - Tobacco products, excise tax, August 1, 2013

Last updated: 1/16/2019 3:24 PM (EST)