House Bill 247

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Last Action to Appropriations & Revenue (H)
Title AN ACT relating to tobacco excise taxes and making an appropriation thereof.
Bill Documents Bill
Impact Statements Fiscal Note
Local Mandate
Bill Request Number 1100
Sponsors D. Watkins, M. Marzian, T. Burch
Summary of Original Version Amend KRS 138.130 to define "electronic cigarette" and include the term in the definition of "tobacco products"; amend KRS 138.140 to increase the cigarette excise tax by 50 cents and direct revenues from 1 cent to be used by the Cabinet for Health and Family Services in the distribution of smoking cessation products; impose an excise tax on electronic cigarettes at the rate of 18% of the amount paid, increase the excise tax on units of snuff and chewing tobacco by 20%, and increase the excise tax on all other types of tobacco products from 15% to 18% of the amount paid; impose a floor stock tax on cigarettes, snuff, chewing tobacco, electronic cigarettes, and all other types of tobacco products; amend KRS 138.165 to make conforming changes; APPROPRIATION.
Index Headings of Original Version Taxation - Cigarette excise tax, increase in rate
Taxation - Electronic cigarette, excise tax, imposition
Taxation - Tobacco products excise tax, increase in rate
Tobacco - Cigarette excise tax, increase in rate
Tobacco - Electronic cigarette, excise tax, imposition
Tobacco - Tobacco products excise tax, increase in rate
Local Mandate - Tobacco products excise tax, increase in rate
Budget and Financial Administration - Tobacco tax rate increases, portion of revenue, direction
Fiscal Note - Tobacco products excise tax, increase in rate
Local Mandate - Tobacco products excise tax, increase in rate

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01/13/16
  • introduced in House
01/14/16
  • to Appropriations & Revenue (H)


Last updated: 1/16/2019 3:08 PM (EST)