Kentucky
General Assembly

08/21/19	Prefiled by the sponsor(s).
01/07/20	introduced in House to Appropriations & Revenue (H)
01/14/20	posted in committee
02/11/20	reported favorably, 1st reading, to Calendar with Committee Substitute (1)
02/12/20	2nd reading, to Rules
02/20/20	posted for passage in the Regular Orders of the Day for Friday, February 21, 2020
02/21/20	floor amendment (1) filed to Committee Substitute
02/26/20	3rd reading, passed 75-17 with Committee Substitute (1) and floor amendment (1)
02/27/20	received in Senate
03/02/20	to Appropriations & Revenue (S)
03/18/20	taken from Appropriations & Revenue (S) 1st reading returned to Appropriations & Revenue (S)
03/19/20	reported favorably, 2nd reading, to Rules with Committee Substitute (1) and committee amendment (1-title) floor amendments (1), (2) and (3) filed to Committee Substitute
04/14/20	recommitted to Appropriations & Revenue (S)
04/15/20	reported favorably, to Rules with Committee Substitute (2) and committee amendment (2-title) posted for passage in the Regular Orders of the Day for Wednesday, April 15, 2020 3rd reading Committee Substitute (1) withdrawn floor amendments (1) (2) and (3) withdrawn committee amendment (1-title) withdrawn passed 24-10 with Committee Substitute (2) and committee amendment (2-title) received in House to Rules (H) taken from Rules posted for passage for concurrence in Senate Committee Substitute (2) and committee amendment (2-title)

Amendment	House Committee Substitute 1
Fiscal Impact Statement	Fiscal Note to House Committee Substitute 1
Summary	Amend KRS 138.130 to define terms; amend KRS 138.140 to impose an excise tax on vapor products and to increase tax on other tobacco products; amend KRS 138.143 to impose a floor stock tax; EFFECTIVE 11:59 p.m. on July 31, 2020.
Index Headings	Vaping - Tobacco products tax, imposition Fiscal Note - Tobacco products tax, vapor products Effective Dates, Delayed - Tobacco products tax, vapor products Taxation - Tobacco products tax, vapor products Tobacco - Tobacco products tax, increase rate Tobacco - Tobacco products tax, vapor products

Amendment	House Floor Amendment 1
Sponsor	S. Rudy
Summary	Amend the original bill to clarify that tobacco products include any kind or form of tobacco that is suitable to be placed in an individual's oral cavity, except cigarettes; restore deleted language related to the General Assembly's recognition that increasing taxes on tobacco products should reduce consumption.
Index Headings	Taxation - Tobacco products tax Tobacco - Tobacco products tax Vaping - Tobacco products tax

Amendment	Senate Committee Substitute 1
Fiscal Impact Statement	Fiscal Note to Senate Committee Substitute 1
Summary	Amends KRS 138.130 to define closed vapor cartridge, open vaping system, vapor products, and vapor products tax; amends KRS 138.132, 138.135, 138.183, and 138.195 to conform; amends KRS 138.140 to impose a vapor products tax of $1.50 per cartridge upon closed vapor cartridges and 15% of the actual price the distributor sells the open vaping system; amends KRS 138.143 to impose the floor stock tax on closed vapor cartridges and open vaping systems; EFFECTIVE 11:59 p.m. on July 31, 2020.
Index Headings	Taxation - Vapor products tax Taxation, Sales and Use - Vapor products tax Vaping - Vapor products tax Effective Dates, Delayed - Vapor products tax, July 31, 2020 Fiscal Note - Vapor products tax

Amendment	Senate Committee Substitute 2
Summary	Amend KRS 138.130 and 138.140 to clarify that the vapor products tax applied to an open vaping system when the actual price includes both the components and the liquid solution and to only the liquid solution when sold separately; repeal sections 50 and 53 of House Bill 351/EN in their entirety; direct the Legislative Research Commission to create the Kentucky Small Business COVID-19 Task Force; allow Northern Kentucky University to dispose of real property and improvements located in Covington/Park Hills, Kentucky that may become surplus and retain the proceeds from any sale.
Index Headings	Legislative Research Commission - Kentucky Small business COVID-19 Task Force, creation of Legislative Research Commission - Vapor products tax, creation of Property - Northern Kentucky University, disposition of Task Forces, Legislative Branch - Kentucky Small Business COVID-19 Task Force, creation of Taxation - Vapor products tax, creation of Universities and Colleges - Northern Kentucky University, disposition of property Vaping - Vapor products tax, creation of

Amendment	Senate Committee Amendment 1
Sponsor	C. McDaniel
Summary	Make title amendment.
Index Headings	Title Amendments - HB 32

Amendment	Senate Committee Amendment 2
Sponsor	C. McDaniel
Summary	Title Amendment.
Index Headings	Title Amendments - HB 32

Amendment	Senate Floor Amendment 1
Sponsor	T. Buford
Summary	Change the tax rate on open vaping systems to 10% instead of 15%.
Index Headings	Taxation - Vapor products tax, open vaping system, rate Taxation, Sales and Use - Vapor products tax, open vaping system, rate Vaping - Vapor products tax, open vaping system, rate

Amendment	Senate Floor Amendment 2
Sponsor	C. McDaniel
Summary	Delete all language contained in Section 5 of this Act and renumber the remaining sections accordingly.
Index Headings	Taxation - Vapor products tax, floor stock tax, elimination of Taxation, Sales and Use - Vapor products tax, floor stock tax, elimination of Vaping - Vapor products tax, floor stock tax, elimination of

Amendment	Senate Floor Amendment 3
Sponsor	R. Webb
Summary	Retain the original provisions, except remove the definitions of "closed vapor cartridge" and "open vaping system" and substitute the definition of "vapor product"; make conforming changes related to those definitions; remove the bifurcated tax on closed vapor cartridges and open vaping systems and impose a 10% tax on all vapor products.
Index Headings	Taxation - Vapor products tax, 10% rate Taxation, Sales and Use - Vapor products tax, 10% rate Vaping - Vapor products tax, 10% rate