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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:
(1) "Department" means the Department of Revenue.
(2) "Manufacturer" means any person who manufactures or produces cigarettes, snuff,
or other 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, other tobacco
products, or snuff, 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 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, other tobacco products, or snuff purchased by the
wholesaler directly from the manufacturer on which the tax provided for in KRS
138.130 to 138.205 is unpaid, and who maintains an established place of business in
this state where the wholesaler attaches cigarette tax evidence, or receives untaxed
cigarettes, other tobacco products, or snuff.
(11) "Nonresident wholesaler" means any person who purchases cigarettes, other
tobacco products, or snuff 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, other tobacco products,
or snuff from a wholesaler licensed under KRS 138.195 on which the tax imposed
(13)
(14)
(15)
(16)
(17)
(18)
by KRS 138.140 has been paid and makes them available to retailers for resale. No
person shall be deemed to make cigarettes, other tobacco products, or snuff
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, other
tobacco products, or snuff for resale in the regular course of business.
"Vending machine operator" means any person who operates one (1) or more
cigarette, other tobacco products, or snuff vending machines.
"Transporter" means any person transporting untax-paid cigarettes, other tobacco
products, or snuff obtained from any source to any destination within this state,
other than cigarettes, other tobacco products, or snuff transported by the
manufacturer thereof.
"Unclassified acquirer" means any person in this state who acquires cigarettes, other
tobacco products, or snuff from any source on which the tax imposed by KRS
138.140 has not been paid, and who is not a person otherwise required to be
licensed under the provisions of KRS 138.195.
"Other tobacco products" 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
(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
chewing or smoking in a pipe or otherwise, or both for chewing or smoking.
"Other tobacco products" does not include cigarettes as defined in subsection
(5) of this section, reference cigarettes, or moist snuff taxed under the
provisions of KRS 138.140(5).
"Wholesale sale" means a sale made for the purpose of resale in the regular course
of business.
"Cigarette paper" 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
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
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. 4281e1.
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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