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138.130 Definitions for KRS 138.130 to 138.205.
(Effective August 1, 2013)
As used in KRS 138.130 to 138.205, unless the context requires otherwise:
(1) "Department" means the Department of Revenue;
(2) "Manufacturer" means any person who manufactures or produces cigarettes,
or tobacco products within or without this state;
(3) "Retailer" means any person who sells to a consumer or to any person for any
purpose other than resale;
(4) "Sale at retail" means a sale to any person for any other purpose other than
resale;
(5) "Cigarettes" 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 is flavored, adulterated, or mixed with any other ingredient, the
wrapper or cover of which is made of paper or any other substance or material,
excepting tobacco. "Cigarettes" shall not mean reference cigarettes;
(6) "Reference cigarettes" means cigarettes made by a manufacturer specifically
for a state public university to be held by the university until sale or transfer to a
laboratory, hospital, medical center, institute, college or university,
manufacturer, or other institution. A reference cigarette package shall carry a
marking labeling the contents as research cigarettes to be used only for
tobacco-health research and experimental purposes, which shall not be offered
for sale, sold, or distributed to consumers;
(7) "Sale" or "sell" means any transfer for a consideration, exchange, barter, gift,
offer for sale, advertising for sale, soliciting an order for cigarettes or tobacco
products, and distribution in any manner or by any means whatsoever;
(8) "Tax evidence" means any stamps, metered impressions, or other indicia
prescribed by the department by administrative regulation as a means of
denoting the payment of tax;
(9) "Person" means any individual, firm, copartnership, joint venture, association,
municipal or private corporation whether organized for profit or not, the
Commonwealth of Kentucky or any of its political subdivisions, an estate, trust,
or any other group or combination acting as a unit, and the plural as well as the
singular;
(10) "Resident wholesaler" means any person who purchases at least seventy-five
percent (75%) of all cigarettes purchased by the wholesaler directly from the
manufacturer on which the tax provided for in KRS 138.140(1), (2), and (3) is
unpaid, and who maintains an established place of business in this state where
the wholesaler attaches cigarette tax evidence, or receives untaxed cigarettes;
(11) "Nonresident wholesaler" means any person who purchases cigarettes directly
from the manufacturer and maintains a permanent location or locations outside
this state where Kentucky cigarette tax evidence is attached or from where
Kentucky cigarette tax is reported and paid;
(12) "Sub-jobber" means any person who purchases cigarettes from a resident
wholesaler, nonresident wholesaler, or unclassified acquirer licensed under
KRS 138.195 on which the tax imposed by KRS 138.140(1), (2), and (3) has
been paid and makes them available to retailers for resale. No person shall
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
make cigarettes available to retailers for resale unless the person certifies and
establishes to the satisfaction of the department that firm arrangements have
been made to regularly supply at least five (5) retail locations with Kentucky
tax-paid cigarettes for resale in the regular course of business;
"Vending machine operator" means any person who operates one (1) or more
cigarette vending machines;
"Transporter" means any person transporting untax-paid cigarettes obtained
from any source to any destination within this state, other than cigarettes
transported by the manufacturer thereof;
"Unclassified acquirer" means any person in this state who acquires cigarettes
from any source on which the tax imposed by KRS 138.140(1), (2), and (3) has
not been paid, and who is not a person otherwise required to be licensed under
the provisions of KRS 138.195;
"Tobacco products" means any smokeless tobacco products, smoking
tobacco, chewing tobacco, and any kind or form of tobacco prepared in a
manner suitable for chewing or smoking, or both, or any kind or form of
tobacco that is suitable to be placed in an individual's oral cavity, except:
(a) Cigarettes; and
(b) Reference cigarettes;
"Distributor" means any person within this state in possession of tobacco
products for resale within this state on which the tax imposed under KRS
138.140(4) has not been paid;
"Retail distributor" means a retailer who has obtained a retail distributor's
license under KRS 138.195(7)(b);
"Chewing tobacco" means any leaf tobacco that is not intended to be smoked
and includes loose leaf chewing tobacco, plug chewing tobacco, and twist
chewing tobacco, but "chewing tobacco" does not include snuff;
"Single unit" means a consumer-sized container, pouch, or package:
(a) Containing less than four (4) ounces of chewing tobacco by net weight;
(b) Produced by the manufacturer to be sold to consumers as a single unit
and not produced to be divided or sold separately; and
(c) Containing one (1) individual container, pouch, or package;
"Half-pound unit" means a consumer-sized container, pouch, or package:
(a) Containing at least four (4) ounces but not more than eight (8) ounces of
chewing tobacco by net weight;
(b) Produced by the manufacturer to be sold to consumers as a half-pound
unit and not produced to be divided or sold separately; and
(c) Containing one (1) individual container, pouch, or package;
"Pound unit" means a consumer-sized container, pouch, or package:
(a) Containing more than eight (8) ounces but not more than sixteen (16)
ounces of chewing tobacco by net weight;
(b) Produced by the manufacturer to be sold to consumers as a pound unit
and not produced to be divided or sold separately; and
(c) Containing one (1) individual container, pouch, or package; and
(23) (a)
(b)
"Snuff" means tobacco that:
1.
Is finely cut, ground, or powdered; and
2.
Is not for smoking.
"Snuff" includes snus.
Effective:August 1, 2013
History: Amended 2013 Ky. Acts ch. 97, sec. 1, effective August 1, 2013. -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 25,
2006; and ch. 252, Pt. XXXIII, sec. 1, effective April 25, 2006. -- Amended 2005
Ky. Acts ch. 85, sec. 346, effective June 20, 2005; and ch. 168, sec. 80,
effective June 1, 2005. -- Amended 1982 Ky. Acts ch. 386, sec. 2, effective July
15, 1982. -- Amended 1978 Ky. Acts ch. 233, sec. 19, effective June 17, 1978. -Amended 1962 Ky. Acts ch. 92, sec. 1. -- Amended 1950 Ky. Acts ch. 215,
sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942,
from Ky. Stat. sec. 4281e-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 amends this statute as it appears in Section 1 of Part XXXIII of 2006
Regular Session HB 380/EN. These do not appear to be in conflict and have
been codified together.
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