KRS § 138.130 — KY Code / Title XI / Chapter 138 / Section 138.130
138.130 Definitions for KRS 138.130 to 138.205
Status: in_force

138.130 Definitions for KRS 138.130 to 138.205.

As used in KRS 138.130 to 138.205:

(1) (a) "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.

(b) "Chewing tobacco" does not include snuff;

(2) "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, except tobacco;

(3) "Cigarette tax" means the group of taxes consisting of:

(a) The tax imposed by KRS 138.140(1)(a);

(b) The surtax imposed by KRS 138.140(1)(b); and

(c) The surtax imposed by KRS 138.140(1)(c);

(4) (a) "Closed vapor cartridge" means a pre-filled disposable cartridge that:

1. Is intended to be used with or in a noncombustible product that employs

a heating element, battery, power source, electronic circuit, or other

electronic, chemical, or mechanical means, regardless of shape or size,

to deliver vaporized or aerosolized nicotine, non-nicotine substances, or

other materials to users that may be inhaling from the product such as

any electronic cigarette, electronic cigar, electronic cigarillo, electronic

pipe, or other similar product or device and every variation thereof,

regardless of whether marketed as such; and

2. Contains nicotine or non-nicotine substances or other material consumed

during the process of vaporization or aerosolization.

(b) "Closed vapor cartridge" does not include any product regulated as a drug or

device by the United States Food and Drug Administration under Chapter V

of the Food, Drug, and Cosmetic Act;

(5) "Department" means the Department of Revenue;

(6) "Distributor" means any person within this state in possession of tobacco products

or vapor products for resale within this state on which the tobacco products tax

imposed under KRS 138.140(2) has not been paid;

(7) "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;

(8) "Manufacturer" means any person who manufactures or produces cigarettes or

tobacco products within or without this state;

(9) "Nonresident wholesaler" means any person who purchases cigarettes directly from

the manufacturer and maintains a permanent location outside this state where

Kentucky cigarette tax evidence is attached or from where Kentucky cigarette tax is

reported and paid;

(10) (a) "Open vaping system" means:

1. Any noncombustible product that employs a heating element, battery,

power source, electronic circuit, or other electronic, chemical, or

mechanical means, regardless of shape or size and including the

component parts and accessories thereto, that uses a refillable liquid

solution to deliver vaporized or aerosolized nicotine, non-nicotine

substances, or other materials to users that may be inhaling from the

product such as any electronic cigarette, electronic cigar, electronic

cigarillo, electronic pipe, or similar product or device and every

variation thereof, regardless of whether marketed as such; and

2. Any liquid solution that is intended to be used with the product

described in subparagraph 1. of this paragraph.

(b) "Open vaping system" does not include any product regulated as a drug or

device by the United States Food and Drug Administration under Chapter V

of the Food, Drug, and Cosmetic Act;

(11) "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;

(12) "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;

(13) "Reference products" means tobacco products, vapor products, or cigarettes made

by a manufacturer specifically for an accredited state college or university to be held

by the college or university until sale or transfer to a laboratory, hospital, medical

center, institute, college or university, manufacturer, or other institution;

(14) "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 cigarette tax is unpaid, and who maintains an established

place of business in this state where the wholesaler attaches cigarette tax evidence

or receives untax-paid cigarettes;

(15) "Retail distributor" means a retailer who has obtained a retail distributor's license

under KRS 138.195;

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

purpose other than resale;

(17) "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;

(18) "Sale at retail" means a sale to any person for any other purpose other than resale;

(19) "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;

(20) (a) "Snuff" means tobacco that:

1. Is finely cut, ground, or powdered; and

2. Is not for smoking.

(b) "Snuff" includes snus;

(21) "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 cigarette tax has been paid and makes them available to

retailers for resale. No person shall 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;

(22) "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 cigarette taxes;

(23) "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 cigarettes;

(24) "Tobacco products tax" means the tax imposed by KRS 138.140(2)(a)1. to 3.;

(25) "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;

(26) "Unclassified acquirer" means any person in this state who acquires cigarettes from

any source on which the cigarette tax has not been paid, and who is not a person

otherwise required to be licensed under KRS 138.195;

(27) "Untax-paid cigarettes" means any cigarettes on which the cigarette tax imposed by

KRS 138.140 has not been paid;

(28) "Untax-paid tobacco or vapor products" means any tobacco products or vapor

products on which the tax imposed by KRS 138.140(2) has not been paid;

(29) "Vapor products" means a closed vapor cartridge or an open vaping system;

(30) "Vapor products tax" means tax imposed under KRS 138.140(2)(a)4. and 5.; and

(31) "Vending machine operator" means any person who operates one (1) or more

cigarette vending machines.