House Bill 319

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to electronic cigarettes.
Bill Documents Bill
Bill Request Number 35
Sponsors D. Butler, J. Kay
Summary of Original Version Amend KRS 138.130 to define electronic cigarette and include the definition within the definition of tobacco product; amend KRS 138.143 to impose a floor stock tax on electronic cigarettes for inventory as of 11:59 p.m. on July 31, 2014; amend KRS 438.311 to make sales of electronic cigarettes to a person who has not attained the age of 18 unlawful; require the transfer of all moneys from the tax on electronic cigarettes within a certain time frame to the Judicial Form Retirement System and the Kentucky Retirement Systems for the issuance of a one-time cost-of-living offset to eligible retiress.
Index Headings of Original Version Retirement and Pensions - Cost-of-living offset, create, one-time payment
Taxation - Electronic cigarettes, impose tax on
Tobacco - Electronic cigarettes, unlawful sales to minor


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

Last updated: 8/27/2019 6:52 PM (EDT)