House Bill 32

Actions | Amendments
Last Action 03/19/20: floor amendments (1), (2) and (3) filed to Committee Substitute
Title AN ACT relating to the taxation of tobacco products.
Bill Documents Current
Introduced
Fiscal Impact Statements Fiscal Note
Additional Fiscal Impact Statements Exist
Bill Request Number 32
Sponsors J. Miller, D. Bentley, J. DuPlessis, J. Graviss, M. Koch, A. Koenig, C. Massey, K. Moser, R. Palumbo
Summary of Original Version Amend KRS 138.130 to define terms; amend KRS 138.140 to impose an excise tax on vapor products; amend KRS 138.143 to impose a floor stock tax; EFFECTIVE 11:59 p.m. on July 31, 2020.
Index Headings of Original Version Vaping - Tobacco products tax, vapor products
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, vapor products
Jump to Proposed Amendments House Committee Substitute 1 with Fiscal Impact Statements
House Floor Amendment 1
Senate Committee Substitute 1 with Fiscal Impact Statements
Senate Committee Amendment 1
Senate Floor Amendment 1
Senate Floor Amendment 2
Senate Floor Amendment 3
Votes Vote History

Actions

Top | Amendments
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

Proposed Amendments

Top | Actions
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 Amendment 1
Sponsor C. McDaniel
Summary Make 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

Last updated: 4/3/2020 3:41 PM (EDT)
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