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Kentucky · Snapshot 09/05/2026

KRS 227.770: Definitions for KRS 227.770 to 227.784.

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  1. KRS Chapter 227

As used in KRS 227.770 to 227.784:

(1) "Cigarette" means any roll for smoking, whether made wholly or in part of tobacco

or any other substance, irrespective of size or shape, and whether or not the tobacco

or substance 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

except tobacco;

(2) "Manufacturer" means:

(a) Any entity which manufactures or otherwise produces cigarettes or causes

cigarettes to be manufactured or produced anywhere that the manu facturer

intends to be sold in this state, including cigarettes intended to be sold in the

United States through an importer;

(b) The first purchaser anywhere that intends to resell in the United States

cigarettes manufactured anywhere that the original ma nufacturer or maker

does not intend to be sold in the United States; or

(c) Any entity that becomes a successor of an entity described in paragraphs (a)

and (b) of this subsection;

(3) "Quality control and quality assurance program" means the laboratory pr ocedures

implemented to ensure that operator bias, systematic and nonsystematic

methodological errors, and equipment -related problems do not affect the results of

the testing. The program shall ensure that the testing repeatability remains within

the required repeatability values stated in KRS 227.772(1)(f) for all test trials used

to certify cigarettes in accordance with KRS 227.770 to 227.784;

(4) "Repeatability" means the range of values within which the repeat results of

cigarette test trials from a single laboratory will fall ninety-five percent (95%) of the

time;

(5) "Retailer" means any person who sells to a consumer or to any person for any

purpose other than resale;

(6) "Sale" means:

(a) Any transfer of title or possession or both, exchange or barte r, conditional or

otherwise, in any manner or by any means whatever or any agreement

therefor; and

(b) The giving of cigarettes as samples, prizes, or gifts, and the exchanging of

cigarettes for any consideration other than money;

(7) "Sell" means an act of selling, or an offer or agreement to sell; and

(8) "Wholesale dealer" means:

(a) Any person who sells cigarettes or tobacco products to retailers or other

persons for purposes of resale; and

(b) Any person who acts as a "nonresident wholesaler," "resident wholesaler," or

"unclassified acquirer" as defined in KRS 138.130, and who is authorized by

the Department of Revenue to purchase and affix tax stamps on packages of

cigarettes.

Collected 2026-09-05T20:52:44Z. Source file · JSON

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