{"data":{"id":"us-ky/krs-138.130","jurisdiction":"us-ky","citation":"KRS 138.130","heading":"Definitions for KRS 138.130 to 138.205.","body":"As used in KRS 138.130 to 138.205:\n(1) \"Chewing tobacco\":\n(a) Means any leaf tobacco that is not intended to be smoked;\n(b) Includes loose leaf chewing tobacco, plug chewing tobacco, and twist\nchewing tobacco; and\n(c) Does not include snuff;\n(2) \"Cigarettes\" means any roll for smoking made wholly or in part of tobacc o, or any\nsubstitute for tobacco, irrespective of size or shape and whether or not the tobacco\nis flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of\nwhich is made of paper or any other substance or material, except tobacco;\n(3) \"Cigarette tax\" means the group of taxes consisting of:\n(a) The tax imposed by KRS 138.140(1)(a);\n(b) The surtax imposed by KRS 138.140(1)(b); and\n(c) The surtax imposed by KRS 138.140(1)(c);\n(4) \"Closed vapor cartridge\":\n(a) Means a pre-filled disposable cartridge that:\n1. Is intended to be used with or in a noncombustible product that employs\na heating element, battery, power source, electronic circuit, or other\nelectronic, chemical, or mechanical means, regardless of shape o r size,\nto deliver vaporized or aerosolized nicotine, non -nicotine substances, or\nother materials to users that may be inhaling from the product, including\nbut not limited to any electronic cigarette, electronic cigar, electronic\ncigarillo, electronic pipe , or other similar product or device and every\nvariation thereof, regardless of whether marketed as one of these\nproducts; and\n2. Contains nicotine or non-nicotine substances or other material consumed\nduring the process of vaporization or aerosolization; and\n(b) Does not include any product regulated as a drug or device by the United\nStates Food and Drug Administration under Chapter V of the Food, Drug, and\nCosmetic Act;\n(5) \"Department\" means the Department of Revenue;\n(6) \"Distributor\" means any person located:\n(a) In this state or outside this state in possession of tobacco products or vapor\nproducts for resale within this state; or\n(b) Outside this state selling tobacco products or vapor products to consumers in\nthis state;\non which the tobacco product s tax imposed under KRS 138.140(2) has not been\npaid;\n(7) \"Half-pound unit\" means a consumer-sized container, pouch, or package:\n(a) Containing at least four (4) ounces but not more than eight (8) ounces of\nchewing tobacco by net weight;\n(b) Produced by th e manufacturer to be sold to consumers as a half -pound unit\nand not produced to be divided or sold separately; and\n(c) Containing one (1) individual container, pouch, or package;\n(8) \"Manufacturer\" means any person who manufactures or produces cigarettes o r\ntobacco products within or without this state;\n(9) \"Nonresident wholesaler\" means any person who purchases cigarettes directly from\nthe manufacturer and maintains a permanent location outside this state where\nKentucky cigarette tax evidence is attached or from where Kentucky cigarette tax is\nreported and paid;\n(10) \"Open vaping system\":\n(a) Means:\n1. Any noncombustible product that employs a heating element, battery,\npower source, electronic circuit, or other electronic, chemical, or\nmechanical means, reg ardless of shape or size, that uses a refillable\nliquid solution to deliver vaporized or aerosolized nicotine, non -nicotine\nsubstances, or other materials to users that may be inhaling from the\nproduct; and\n2. Any liquid solution that is intended to be use d with the product\ndescribed in subparagraph 1. of this paragraph;\n(b) Includes:\n1. Any electronic cigarette, electronic cigar, electronic cigarillo, electronic\npipe, or similar product or device and every variation thereof, regardless\nof whether marketed as one of those products; and\n2. Any component parts to or accessories for a product described in\nparagraph (a)1. of this subsection; and\n(c) Does not include any product regulated as a drug or device by the United\nStates Food and Drug Administration under Chapter V of the Food, Drug, and\nCosmetic Act;\n(11) \"Person\" means:\n(a) Any individual, firm, copartnership, joint venture, association, muni cipal\ncorporation, or private corporation, whether organized for profit or not;\n(b) The Commonwealth of Kentucky or any of its political subdivisions; and\n(c) An estate, trust, or any other group or combination acting as a unit;\n(12) \"Pound unit\" means a consumer-sized container, pouch, or package:\n(a) Containing more than eight (8) ounces but not more than sixteen (16) ounces\nof chewing tobacco by net weight;\n(b) Produced by the manufacturer to be sold to consumers as a pound unit and not\nproduced to be divided or sold separately; and\n(c) Containing one (1) individual container, pouch, or package;\n(13) \"Premium cigar\" means a cigar that:\n(a) Is wrapped in whole leaf tobacco;\n(b) Contains one hundred percent (100%) leaf tobacco binder;\n(c) Is made manually combining the wrapper, filler, and binder;\n(d) Has no filter, tip, or nontobacco mouthpiece and is capped by hand; and\n(e) Weighs more than six (6) pounds per one thousand (1,000) units;\n(14) \"Reference products\" means tobacco products, vapor products, or c igarettes made\nby a manufacturer specifically for an accredited state college or university to be\nheld by the college or university until sale or transfer to a laboratory, hospital,\nmedical center, institute, college or university, manufacturer, or other institution;\n(15) \"Resident wholesaler\" means any person who purchases at least seventy -five\npercent (75%) of all cigarettes purchased by the wholesaler directly from the\nmanufacturer on which the cigarette tax is unpaid, and who maintains an\nestablished place of business in this state where the wholesaler attaches cigarette tax\nevidence or receives untax-paid cigarettes;\n(16) \"Retail distributor\" means a retailer who has obtained a retail distributor's license\nunder KRS 138.195;\n(17) \"Retailer\" means any pe rson who sells to a consumer or to any person for any\npurpose other than resale;\n(18) \"Sale\" or \"sell\" means any transfer for a consideration, exchange, barter, gift, offer\nfor sale, advertising for sale, soliciting an order for cigarettes, tobacco product s, or\nvapor products, and distribution in any manner or by any means whatsoever;\n(19) \"Sale at retail\" means a sale to any person for any other purpose other than resale;\n(20) \"Single unit\" means a consumer-sized container, pouch, or package:\n(a) Containing less than four (4) ounces of chewing tobacco by net weight;\n(b) Produced by the manufacturer to be sold to consumers as a single unit and not\nproduced to be divided or sold separately; and\n(c) Containing one (1) individual container, pouch, or package;\n(21) \"Snuff\":\n(a) Means tobacco that:\n1. Is finely cut, ground, or powdered; and\n2. Is not for smoking; and\n(b) Includes snus;\n(22) \"Subjobber\" means any person who purchases cigarettes from a resident\nwholesaler, nonresident wholesaler, or unclassified acquirer licensed under KRS\n138.195 on which the cigarette tax has been paid and makes them available to\nretailers for resale. A perso n shall not make cigarettes available to retailers for\nresale unless the person certifies and establishes to the satisfaction of the\ndepartment that firm arrangements have been made to regularly supply at least five\n(5) retail locations with Kentucky tax-paid cigarettes for resale in the regular course\nof business;\n(23) \"Tax evidence\" means any stamps, metered impressions, or other indicia prescribed\nby the department within an administrative regulation promulgated in accordance\nwith KRS Chapter 13A as a means of denoting the payment of cigarette taxes;\n(24) \"Tobacco products\" means any smokeless tobacco products, smoking tobacco,\nchewing tobacco, and any kind or form of tobacco prepared in a manner suitable for\nchewing or smoking, or both, or any kind or fo rm of tobacco that is suitable to be\nplaced in an individual's oral cavity, except cigarettes;\n(25) \"Tobacco products tax\" means the tax imposed by KRS 138.140(2)(a)1. to 4.;\n(26) \"Transporter\" means any person transporting untax -paid cigarettes obtained f rom\nany source to any destination within this state, other than cigarettes transported by\nthe manufacturer thereof;\n(27) \"Unclassified acquirer\" means any person in this state who acquires cigarettes from\nany source on which the cigarette tax has not been paid, and who is not a person\notherwise required to be licensed under KRS 138.195;\n(28) \"Untax-paid cigarettes\" means any cigarettes on which the cigarette tax imposed by\nKRS 138.140 has not been paid;\n(29) \"Untax-paid tobacco or vapor products\" means any tobacco products or vapor\nproducts on which the tax imposed by KRS 138.140(2) has not been paid;\n(30) \"Vapor products\" means a closed vapor cartridge or an open vaping system;\n(31) \"Vapor products tax\" means tax imposed under KRS 138.140(2)(a)5. and 6.; and\n(32) \"Vending machine operator\" means any person that operates one (1) or more\nvending machines containing cigarettes, tobacco products, vapor products, or a\ncombination thereof.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57928","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"403e082abbcf67cd799ee3a83260376fae0d4d17c7ab04f82b19b4320415c279","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.120","next":"us-ky/krs-138.132"},"notice":"GroundRules: Original legal text. Not legal advice."}