KY HB361 | 2013 | Regular Session
Status
Completed Legislative Action
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: Passed on March 22 2013 - 100% progression
Action: 2013-03-22 - signed by Governor (Acts Chapter 97)
Text: Latest bill text (Draft #6) [MS Word]
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: Passed on March 22 2013 - 100% progression
Action: 2013-03-22 - signed by Governor (Acts Chapter 97)
Text: Latest bill text (Draft #6) [MS Word]
Summary
Amend KRS 138.130 to define and redefine terms; amend KRS 138.140 to replace the tax imposed on wholesalers of moist snuff and other tobacco products with an excise tax on distributors for the privilege of selling tobacco products in this state, effective August 1, 2013; tax moist snuff at 19 cents per unit; tax loose-leaf chewing tobacco at 19 cents per single unit, 40 cents per half-pound unit, or 65 cents per pound unit, and an additional 19 cents for each increment of four ounces or more over 16 ounces; tax all tobacco products, except moist snuff and loose leaf chewing tobacco, at 15 percent of the manufacturer's sales price; amend KRS 138.195 to require a $500 license fee to be paid annually by each distributor and a $100 license fee to be paid annually by each retail distributor; allow distributors and retail distributors to retain 1% of the tax due for timely reporting and paying the tax; require monthly reporting by manufacturers of tobacco products; require distributor to report and pay the tax on a monthly basis; create a new section of KRS 138.130 to 138.205 to require manufacturers, distributors, retail distributors, and retailers to keep records for not less than four years; provide for the seizure, forfeiture, and destruction of contraband tobacco products and the seizure, forfeiture, and sale of personal property used in connection with the sale or possession of contraband tobacco products; reporting requirements EFFECTIVE July 1, 2013; seizure and forfeiture provisions EFFECTIVE January 1, 2014; remaining sections EFFECTIVE August 1, 2013.
Title
AN ACT relating to the taxation of tobacco products.
Sponsors
| Rep. Rick Rand [D] | Rep. Tom Riner [D] | Rep. Sal Santoro [R] | Rep. Wilson Stone [D] |
| Rep. Thomas Thompson [D] |
History
| Date | Chamber | Action |
|---|---|---|
| 2013-03-22 | House | signed by Governor (Acts Chapter 97) |
| 2013-03-12 | House | delivered to Governor |
| 2013-03-12 | House | enrolled, signed by each presiding officer |
| 2013-03-12 | House | passed 81-14 |
| 2013-03-12 | House | House concurred in Senate Committee Substitute |
| 2013-03-12 | House | posted for passage for concurrence in Senate Committee Substitute |
| 2013-03-12 | House | taken from Rules |
| 2013-03-11 | House | to Rules (H) |
| 2013-03-11 | House | received in House |
| 2013-03-07 | Senate | passed 33-3 with Committee Substitute |
| 2013-03-07 | Senate | floor amendment (1-title) withdrawn |
| 2013-03-07 | Senate | committee amendments (1-title) and (2) withdrawn |
| 2013-03-07 | Senate | 3rd reading |
| 2013-03-07 | Senate | posted for passage in the Regular Orders of the Day for Thursday, March 7, 2013 |
| 2013-03-06 | Senate | 2nd reading, to Rules |
| 2013-03-05 | Senate | floor amendment (1-title) filed |
| 2013-03-05 | Senate | reported favorably, 1st reading, to Calendar with Committee Substitute, committee amendments (1-title) and (2) |
| 2013-02-27 | Senate | to Appropriations & Revenue (S) |
| 2013-02-25 | Senate | received in Senate |
| 2013-02-22 | House | 3rd reading, passed 83-11 with Committee Substitute |
| 2013-02-22 | House | taken from the Consent Orders of the Day, placed in the Regular Orders of the Day |
| 2013-02-20 | House | posted for passage in the Consent Orders of the Day for Friday, February 22, 2013 |
| 2013-02-20 | House | 2nd reading, to Rules |
| 2013-02-19 | House | reported favorably, 1st reading, to Consent Calendar with Committee Substitute |
| 2013-02-15 | House | posted in committee |
| 2013-02-14 | House | to Appropriations & Revenue (H) |
| 2013-02-13 | House | introduced in House |
