State Codes and Statutes

Statutes > Kentucky > 138-00 > 130

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138.130 Definitions for KRS 138.130 to 138.205. As used in KRS 138.130 to 138.205, unless the context requires otherwise: <br>(1) &quot;Department&quot; means the Department of Revenue. <br>(2) &quot;Manufacturer&quot; means any person who manufactures or produces cigarettes, snuff, or other tobacco products within or without this state. (3) &quot;Retailer&quot; means any person who sells to a consumer or to any person for any purpose other than resale. (4) &quot;Sale at retail&quot; means a sale to any person for any other purpose other than resale. <br>(5) &quot;Cigarettes&quot; means any roll for smoking made wholly or in part of tobacco, or any substitute for tobacco, irrespective of size or shape and whether or not the tobacco <br>is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of <br>which is made of paper or any other substance or material, excepting tobacco. <br>&quot;Cigarettes&quot; shall not mean reference cigarettes. (6) &quot;Reference cigarettes&quot; means cigarettes made by a manufacturer specifically for a state public university to be held by the university until sale or transfer to a <br>laboratory, hospital, medical center, institute, college or university, manufacturer, or <br>other institution. A reference cigarette package shall carry a marking labeling the <br>contents as research cigarettes to be used only for tobacco-health research and <br>experimental purposes, which shall not be offered for sale, sold, or distributed to <br>consumers. (7) &quot;Sale&quot; or &quot;sell&quot; means any transfer for a consideration, exchange, barter, gift, offer for sale, advertising for sale, soliciting an order for cigarettes, other tobacco <br>products, or snuff, and distribution in any manner or by any means whatsoever. (8) &quot;Tax evidence&quot; means any stamps, metered impressions, or other indicia prescribed by the department by regulation as a means of denoting the payment of tax. (9) &quot;Person&quot; means any individual, firm, copartnership, joint venture, association, municipal or private corporation whether organized for profit or not, the <br>Commonwealth of Kentucky or any of its political subdivisions, an estate, trust, or <br>any other group or combination acting as a unit, and the plural as well as the <br>singular. (10) &quot;Resident wholesaler&quot; means any person who purchases at least seventy-five percent (75%) of all cigarettes, other tobacco products, or snuff purchased by the <br>wholesaler directly from the manufacturer on which the tax provided for in KRS <br>138.130 to 138.205 is unpaid, and who maintains an established place of business in <br>this state where the wholesaler attaches cigarette tax evidence, or receives untaxed <br>cigarettes, other tobacco products, or snuff. (11) &quot;Nonresident wholesaler&quot; means any person who purchases cigarettes, other tobacco products, or snuff directly from the manufacturer and maintains a <br>permanent location or locations outside this state where Kentucky cigarette tax <br>evidence is attached or from where Kentucky cigarette tax is reported and paid. (12) &quot;Sub-jobber&quot; means any person who purchases cigarettes, other tobacco products, or snuff from a wholesaler licensed under KRS 138.195 on which the tax imposed by KRS 138.140 has been paid and makes them available to retailers for resale. No <br>person shall be deemed to make cigarettes, other tobacco products, or snuff <br>available to retailers for resale unless the person certifies and establishes to the <br>satisfaction of the department that firm arrangements have been made to regularly <br>supply at least five (5) retail locations with Kentucky tax-paid cigarettes, other <br>tobacco products, or snuff for resale in the regular course of business. (13) &quot;Vending machine operator&quot; means any person who operates one (1) or more cigarette, other tobacco products, or snuff vending machines. (14) &quot;Transporter&quot; means any person transporting untax-paid cigarettes, other tobacco products, or snuff obtained from any source to any destination within this state, <br>other than cigarettes, other tobacco products, or snuff transported by the <br>manufacturer thereof. (15) &quot;Unclassified acquirer&quot; means any person in this state who acquires cigarettes, other tobacco products, or snuff from any source on which the tax imposed by KRS <br>138.140 has not been paid, and who is not a person otherwise required to be <br>licensed under the provisions of KRS 138.195. (16) &quot;Other tobacco products&quot; means: (a) Cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; (b) Cavendish, plug and twist tobacco, fine-cut, and other chewing tobacco; or <br>(c) Shorts, dry snuff, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco prepared in a manner to be suitable for <br>chewing or smoking in a pipe or otherwise, or both for chewing or smoking. <br>&quot;Other tobacco products&quot; does not include cigarettes as defined in subsection <br>(5) of this section, reference cigarettes, or moist snuff taxed under the <br>provisions of KRS 138.140(5). (17) &quot;Wholesale sale&quot; means a sale made for the purpose of resale in the regular course of business. (18) &quot;Cigarette paper&quot; means paper or a similar material suitable for use by consumers to wrap or roll tobacco into the form of a cigarette. Effective: July 1, 2007 <br>History: Amended 2007 Ky. Acts ch. 84, sec. 1, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 7, effective June 1, 2006; ch. 251, sec. 48, effective April <br>25, 2006; and ch. 252, Pt. XXXIII, sec. 1, effective April 25, 2006. -- Amended 2005 <br>Ky. Acts ch. 85, sec. 346, effective June 20, 2005; and ch. 168, sec. 80, effective <br>June 1, 2005. -- Amended 1982 Ky. Acts ch. 386, sec. 2, effective July 15, 1982. -- <br>Amended 1978 Ky. Acts ch. 233, sec. 19, effective June 17, 1978. -- Amended 1962 <br>Ky. Acts ch. 92, sec. 1. -- Amended 1950 Ky. Acts ch. 215, sec. 1. -- Recodified <br>1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281e-<br>1. Legislative Research Commission Note (6/1/2006). This section was amended by 2006 Ky. Acts chs. 6, sec. 7; 252, Pt. XXXIII, sec. 1, and 251, sec. 48, which specifically <br>amends this statute as it appears in Section 1 of Part XXXIII of 2006 Regular Session <br>HB 380/EN. These do not appear to be in conflict and have been codified together.

State Codes and Statutes

Statutes > Kentucky > 138-00 > 130

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138.130 Definitions for KRS 138.130 to 138.205. As used in KRS 138.130 to 138.205, unless the context requires otherwise: <br>(1) &quot;Department&quot; means the Department of Revenue. <br>(2) &quot;Manufacturer&quot; means any person who manufactures or produces cigarettes, snuff, or other tobacco products within or without this state. (3) &quot;Retailer&quot; means any person who sells to a consumer or to any person for any purpose other than resale. (4) &quot;Sale at retail&quot; means a sale to any person for any other purpose other than resale. <br>(5) &quot;Cigarettes&quot; means any roll for smoking made wholly or in part of tobacco, or any substitute for tobacco, irrespective of size or shape and whether or not the tobacco <br>is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of <br>which is made of paper or any other substance or material, excepting tobacco. <br>&quot;Cigarettes&quot; shall not mean reference cigarettes. (6) &quot;Reference cigarettes&quot; means cigarettes made by a manufacturer specifically for a state public university to be held by the university until sale or transfer to a <br>laboratory, hospital, medical center, institute, college or university, manufacturer, or <br>other institution. A reference cigarette package shall carry a marking labeling the <br>contents as research cigarettes to be used only for tobacco-health research and <br>experimental purposes, which shall not be offered for sale, sold, or distributed to <br>consumers. (7) &quot;Sale&quot; or &quot;sell&quot; means any transfer for a consideration, exchange, barter, gift, offer for sale, advertising for sale, soliciting an order for cigarettes, other tobacco <br>products, or snuff, and distribution in any manner or by any means whatsoever. (8) &quot;Tax evidence&quot; means any stamps, metered impressions, or other indicia prescribed by the department by regulation as a means of denoting the payment of tax. (9) &quot;Person&quot; means any individual, firm, copartnership, joint venture, association, municipal or private corporation whether organized for profit or not, the <br>Commonwealth of Kentucky or any of its political subdivisions, an estate, trust, or <br>any other group or combination acting as a unit, and the plural as well as the <br>singular. (10) &quot;Resident wholesaler&quot; means any person who purchases at least seventy-five percent (75%) of all cigarettes, other tobacco products, or snuff purchased by the <br>wholesaler directly from the manufacturer on which the tax provided for in KRS <br>138.130 to 138.205 is unpaid, and who maintains an established place of business in <br>this state where the wholesaler attaches cigarette tax evidence, or receives untaxed <br>cigarettes, other tobacco products, or snuff. (11) &quot;Nonresident wholesaler&quot; means any person who purchases cigarettes, other tobacco products, or snuff directly from the manufacturer and maintains a <br>permanent location or locations outside this state where Kentucky cigarette tax <br>evidence is attached or from where Kentucky cigarette tax is reported and paid. (12) &quot;Sub-jobber&quot; means any person who purchases cigarettes, other tobacco products, or snuff from a wholesaler licensed under KRS 138.195 on which the tax imposed by KRS 138.140 has been paid and makes them available to retailers for resale. No <br>person shall be deemed to make cigarettes, other tobacco products, or snuff <br>available to retailers for resale unless the person certifies and establishes to the <br>satisfaction of the department that firm arrangements have been made to regularly <br>supply at least five (5) retail locations with Kentucky tax-paid cigarettes, other <br>tobacco products, or snuff for resale in the regular course of business. (13) &quot;Vending machine operator&quot; means any person who operates one (1) or more cigarette, other tobacco products, or snuff vending machines. (14) &quot;Transporter&quot; means any person transporting untax-paid cigarettes, other tobacco products, or snuff obtained from any source to any destination within this state, <br>other than cigarettes, other tobacco products, or snuff transported by the <br>manufacturer thereof. (15) &quot;Unclassified acquirer&quot; means any person in this state who acquires cigarettes, other tobacco products, or snuff from any source on which the tax imposed by KRS <br>138.140 has not been paid, and who is not a person otherwise required to be <br>licensed under the provisions of KRS 138.195. (16) &quot;Other tobacco products&quot; means: (a) Cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; (b) Cavendish, plug and twist tobacco, fine-cut, and other chewing tobacco; or <br>(c) Shorts, dry snuff, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco prepared in a manner to be suitable for <br>chewing or smoking in a pipe or otherwise, or both for chewing or smoking. <br>&quot;Other tobacco products&quot; does not include cigarettes as defined in subsection <br>(5) of this section, reference cigarettes, or moist snuff taxed under the <br>provisions of KRS 138.140(5). (17) &quot;Wholesale sale&quot; means a sale made for the purpose of resale in the regular course of business. (18) &quot;Cigarette paper&quot; means paper or a similar material suitable for use by consumers to wrap or roll tobacco into the form of a cigarette. Effective: July 1, 2007 <br>History: Amended 2007 Ky. Acts ch. 84, sec. 1, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 7, effective June 1, 2006; ch. 251, sec. 48, effective April <br>25, 2006; and ch. 252, Pt. XXXIII, sec. 1, effective April 25, 2006. -- Amended 2005 <br>Ky. Acts ch. 85, sec. 346, effective June 20, 2005; and ch. 168, sec. 80, effective <br>June 1, 2005. -- Amended 1982 Ky. Acts ch. 386, sec. 2, effective July 15, 1982. -- <br>Amended 1978 Ky. Acts ch. 233, sec. 19, effective June 17, 1978. -- Amended 1962 <br>Ky. Acts ch. 92, sec. 1. -- Amended 1950 Ky. Acts ch. 215, sec. 1. -- Recodified <br>1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281e-<br>1. Legislative Research Commission Note (6/1/2006). This section was amended by 2006 Ky. Acts chs. 6, sec. 7; 252, Pt. XXXIII, sec. 1, and 251, sec. 48, which specifically <br>amends this statute as it appears in Section 1 of Part XXXIII of 2006 Regular Session <br>HB 380/EN. These do not appear to be in conflict and have been codified together.

State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 138-00 > 130

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138.130 Definitions for KRS 138.130 to 138.205. As used in KRS 138.130 to 138.205, unless the context requires otherwise: <br>(1) &quot;Department&quot; means the Department of Revenue. <br>(2) &quot;Manufacturer&quot; means any person who manufactures or produces cigarettes, snuff, or other tobacco products within or without this state. (3) &quot;Retailer&quot; means any person who sells to a consumer or to any person for any purpose other than resale. (4) &quot;Sale at retail&quot; means a sale to any person for any other purpose other than resale. <br>(5) &quot;Cigarettes&quot; means any roll for smoking made wholly or in part of tobacco, or any substitute for tobacco, irrespective of size or shape and whether or not the tobacco <br>is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of <br>which is made of paper or any other substance or material, excepting tobacco. <br>&quot;Cigarettes&quot; shall not mean reference cigarettes. (6) &quot;Reference cigarettes&quot; means cigarettes made by a manufacturer specifically for a state public university to be held by the university until sale or transfer to a <br>laboratory, hospital, medical center, institute, college or university, manufacturer, or <br>other institution. A reference cigarette package shall carry a marking labeling the <br>contents as research cigarettes to be used only for tobacco-health research and <br>experimental purposes, which shall not be offered for sale, sold, or distributed to <br>consumers. (7) &quot;Sale&quot; or &quot;sell&quot; means any transfer for a consideration, exchange, barter, gift, offer for sale, advertising for sale, soliciting an order for cigarettes, other tobacco <br>products, or snuff, and distribution in any manner or by any means whatsoever. (8) &quot;Tax evidence&quot; means any stamps, metered impressions, or other indicia prescribed by the department by regulation as a means of denoting the payment of tax. (9) &quot;Person&quot; means any individual, firm, copartnership, joint venture, association, municipal or private corporation whether organized for profit or not, the <br>Commonwealth of Kentucky or any of its political subdivisions, an estate, trust, or <br>any other group or combination acting as a unit, and the plural as well as the <br>singular. (10) &quot;Resident wholesaler&quot; means any person who purchases at least seventy-five percent (75%) of all cigarettes, other tobacco products, or snuff purchased by the <br>wholesaler directly from the manufacturer on which the tax provided for in KRS <br>138.130 to 138.205 is unpaid, and who maintains an established place of business in <br>this state where the wholesaler attaches cigarette tax evidence, or receives untaxed <br>cigarettes, other tobacco products, or snuff. (11) &quot;Nonresident wholesaler&quot; means any person who purchases cigarettes, other tobacco products, or snuff directly from the manufacturer and maintains a <br>permanent location or locations outside this state where Kentucky cigarette tax <br>evidence is attached or from where Kentucky cigarette tax is reported and paid. (12) &quot;Sub-jobber&quot; means any person who purchases cigarettes, other tobacco products, or snuff from a wholesaler licensed under KRS 138.195 on which the tax imposed by KRS 138.140 has been paid and makes them available to retailers for resale. No <br>person shall be deemed to make cigarettes, other tobacco products, or snuff <br>available to retailers for resale unless the person certifies and establishes to the <br>satisfaction of the department that firm arrangements have been made to regularly <br>supply at least five (5) retail locations with Kentucky tax-paid cigarettes, other <br>tobacco products, or snuff for resale in the regular course of business. (13) &quot;Vending machine operator&quot; means any person who operates one (1) or more cigarette, other tobacco products, or snuff vending machines. (14) &quot;Transporter&quot; means any person transporting untax-paid cigarettes, other tobacco products, or snuff obtained from any source to any destination within this state, <br>other than cigarettes, other tobacco products, or snuff transported by the <br>manufacturer thereof. (15) &quot;Unclassified acquirer&quot; means any person in this state who acquires cigarettes, other tobacco products, or snuff from any source on which the tax imposed by KRS <br>138.140 has not been paid, and who is not a person otherwise required to be <br>licensed under the provisions of KRS 138.195. (16) &quot;Other tobacco products&quot; means: (a) Cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; (b) Cavendish, plug and twist tobacco, fine-cut, and other chewing tobacco; or <br>(c) Shorts, dry snuff, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco prepared in a manner to be suitable for <br>chewing or smoking in a pipe or otherwise, or both for chewing or smoking. <br>&quot;Other tobacco products&quot; does not include cigarettes as defined in subsection <br>(5) of this section, reference cigarettes, or moist snuff taxed under the <br>provisions of KRS 138.140(5). (17) &quot;Wholesale sale&quot; means a sale made for the purpose of resale in the regular course of business. (18) &quot;Cigarette paper&quot; means paper or a similar material suitable for use by consumers to wrap or roll tobacco into the form of a cigarette. Effective: July 1, 2007 <br>History: Amended 2007 Ky. Acts ch. 84, sec. 1, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 7, effective June 1, 2006; ch. 251, sec. 48, effective April <br>25, 2006; and ch. 252, Pt. XXXIII, sec. 1, effective April 25, 2006. -- Amended 2005 <br>Ky. Acts ch. 85, sec. 346, effective June 20, 2005; and ch. 168, sec. 80, effective <br>June 1, 2005. -- Amended 1982 Ky. Acts ch. 386, sec. 2, effective July 15, 1982. -- <br>Amended 1978 Ky. Acts ch. 233, sec. 19, effective June 17, 1978. -- Amended 1962 <br>Ky. Acts ch. 92, sec. 1. -- Amended 1950 Ky. Acts ch. 215, sec. 1. -- Recodified <br>1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281e-<br>1. Legislative Research Commission Note (6/1/2006). This section was amended by 2006 Ky. Acts chs. 6, sec. 7; 252, Pt. XXXIII, sec. 1, and 251, sec. 48, which specifically <br>amends this statute as it appears in Section 1 of Part XXXIII of 2006 Regular Session <br>HB 380/EN. These do not appear to be in conflict and have been codified together.