| 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 |
| 01/13/16 |
|
|---|---|
| 01/14/16 |
|
Last updated: 1/16/2019 3:08 PM (EST)