Top Legislation - View All
Latest Action: 01/11/2008 - To Transportation (H) Bill Text
Create a new section of KRS Chapter 186 to allow a seller to access electronically readable information on a person's operator's license or personal identification card by means of a transaction scan device to check the validity of the license or card for the purpose of age verification for the sale, gift, or distribution of alcoholic beverages, cigarettes, or other tobacco products; define "transaction scan" and "transaction scan device; amend KRS 244.080, relating to the sale of alcoholic beverages to a minor, to include card verification by a transaction scan as an affirmative defense; prohibit the sale of alcoholic beverages to a person determined to be in possession of an invalid license or card by a transaction scan; amend KRS 438.310 to prohibit the sale of cigarettes and tobacco products to a person determined to be in possession of an invalid license or card by a transaction scan.
Latest Action: 01/28/2008 - To Agriculture & Natural Resources (S) Bill Text
Create a new section of KRS 363.510 to 363.850 to allow the promulgation of regulations relating to tobacco moisture testing devices; amend KRS 363.510 to include instruments to measure internal moisture or density of unprocessed bulk tobacco in the definition of "weights and measures."
Latest Action: 02/15/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 138.130 to redefine "cigarette" and "other tobacco products"; define "little cigars" and "small cigars"; amend KRS 138.165 to subject little cigars or small cigars that are improperly labeled to seizure and forfeiture unless cigarette tax evidence is attached; amend KRS 365.270 to conform; EFFECTIVE January 1, 2009.
Latest Action: 01/30/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 138.130 to define "untax-paid cigarettes"; amend KRS 138.165 to require the Department of Revenue to promulgate an administrative regulation setting forth a protest and appeals procedure; EFFECTIVE August 1, 2008.
Latest Action: 02/04/2008 - To Appropriations & Revenue (H) Bill Text
Amend various sections of KRS Chapter 138 to create an additional cigarette surtax of 70 cents; increase the tax rates for other tobacco products and snuff; impose a floor stock tax as of July 31, 2008; EMERGENCY.
Latest Action: 01/29/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 138.146 to set an expiration date for the current cigarette wholesaler compensation; increase wholesaler compensation rate effective on and after August 1, 2008; EFFECTIVE August 1, 2008.
Latest Action: 03/26/2008 - To Judiciary (S) Bill Text
Amend KRS 438.313 to prohibit a person from purchasing on behalf of or giving tobacco products and cigarettes to persons under 18 years of age; establish a fine of $500 to $1000 for violations; amend 438.315 to prohibit a vending machine containing tobacco products to sell nontobacco products, except for matches.
Also tagged in: Cities, Consolidated Local Governments, Counties, Counties, Urban, Education, Elementary and Secondary, Effective Dates, Delayed, Effective Dates, Emergency, Fees, Fiscal Note, General Assembly, Local Government, Piggybacked Bills, Retroactive Legislation, Special Districts, Statutes, Taxation, Technical Corrections, Title Amendments
Latest Action: 04/01/2008 - Floor amendment (4) filed to Committee Substitute Bill Text
Repeal and reenact KRS 138.130 and 138.140; provide that the legislation shall apply to tax periods beginning on or after June 1, 2006; notwithstand the provisions of KRS 446.145 to the extent that any provision included in Section 1 or 2 of the Act is determined to be new language.
Also tagged in: Animals, Livestock, and Poultry, Cities, Communications, Counties, Effective Dates, Delayed, Fiscal Note, Health and Medical Services, Highways, Streets, and Bridges, Hospitals and Nursing Homes, Labor and Industry, Mental Disability, Mental Health, Military Affairs and Civil Defense, Substance Abuse, Taxation, Taxation, Taxation, Income--Corporate, Taxation, Income--Individual, Taxation, Sales and Use, Technical Corrections, Wages and Hours
Latest Action: 03/28/2008 - Received in House; to Rules (H); posted for passage for concurrence in Senate Committee Substitute, committee amendments (1) and (2) Bill Text
Amend KRS 141.020 to increase the tax rate on income over $75,000; amend KRS 141.066 to establish a refundable earned income tax credit at 15 percent of the federal credit; amend KRS 140.130 to decouple from the federal estate tax phase-out; amend KRS 139.120, 139.200, and 139.480 to include a list of selected services as subject to sales tax; amend KRS 141.0205 to recognize changes to income tax credits; make income tax provisions effective for tax years beginning on or after January 1, 2008, make estate tax provisions effective for deaths on or after August 1, 2008; make sales tax provisions effective for billings on or after August 1, 2008.
Also tagged in: Education, Finance, Effective Dates, Emergency, Escheats, Fiscal Note, Highways, Streets, and Bridges, Taxation, Taxation, Income--Corporate, Title Amendments Latest Action: 04/24/2008 - Signed by Governor (Acts Ch. 132) Bill Text
Amend KRS 136.392 to codify several court decisions; amend KRS 138.195 to clarify that manufacturers are to submit to the department monthly reports of all shipments of cigarettes, other tobacco products, or snuff to persons within this state; amend KRS 141.160 to clarify that income tax returns of cooperatives are to be made on September 15 in each year, unless the return is prepared on a fiscal year basis; amend KRS 160.6156 to provide that a utility service provider shall not be entitled to a refund or credit of taxes paid, unless the provider refunds or credits its related customers the amount of overpayment made to the department; amend KRS 160.6157 to allow the department to issue a penalty on a utility service provider who erroneously bills a customer after being notified by the department of the error in an amount equal to $25 per subsequent error, not to exceed $10,000 per month; amend KRS 160.6158 to allow the penalty to be waived based on reasonable cause.
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Latest Legislation - View All
Latest Action: 04/15/2008 - Introduced in House; adopted by voice vote Bill Text
Reauthorize the Tobacco Task Force to help resolve the problems facing the tobacco industry in the state.
Also tagged in: Education, Finance, Effective Dates, Emergency, Escheats, Fiscal Note, Highways, Streets, and Bridges, Taxation, Taxation, Income--Corporate, Title Amendments Latest Action: 04/24/2008 - Signed by Governor (Acts Ch. 132) Bill Text
Amend KRS 136.392 to codify several court decisions; amend KRS 138.195 to clarify that manufacturers are to submit to the department monthly reports of all shipments of cigarettes, other tobacco products, or snuff to persons within this state; amend KRS 141.160 to clarify that income tax returns of cooperatives are to be made on September 15 in each year, unless the return is prepared on a fiscal year basis; amend KRS 160.6156 to provide that a utility service provider shall not be entitled to a refund or credit of taxes paid, unless the provider refunds or credits its related customers the amount of overpayment made to the department; amend KRS 160.6157 to allow the department to issue a penalty on a utility service provider who erroneously bills a customer after being notified by the department of the error in an amount equal to $25 per subsequent error, not to exceed $10,000 per month; amend KRS 160.6158 to allow the penalty to be waived based on reasonable cause.
Also tagged in: Cities, Consolidated Local Governments, Counties, Counties, Urban, Education, Elementary and Secondary, Effective Dates, Delayed, Effective Dates, Emergency, Fees, Fiscal Note, General Assembly, Local Government, Piggybacked Bills, Retroactive Legislation, Special Districts, Statutes, Taxation, Technical Corrections, Title Amendments
Latest Action: 04/01/2008 - Floor amendment (4) filed to Committee Substitute Bill Text
Repeal and reenact KRS 138.130 and 138.140; provide that the legislation shall apply to tax periods beginning on or after June 1, 2006; notwithstand the provisions of KRS 446.145 to the extent that any provision included in Section 1 or 2 of the Act is determined to be new language.
Latest Action: 02/15/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 138.130 to redefine "cigarette" and "other tobacco products"; define "little cigars" and "small cigars"; amend KRS 138.165 to subject little cigars or small cigars that are improperly labeled to seizure and forfeiture unless cigarette tax evidence is attached; amend KRS 365.270 to conform; EFFECTIVE January 1, 2009.
Latest Action: 03/26/2008 - To Judiciary (S) Bill Text
Amend KRS 438.313 to prohibit a person from purchasing on behalf of or giving tobacco products and cigarettes to persons under 18 years of age; establish a fine of $500 to $1000 for violations; amend 438.315 to prohibit a vending machine containing tobacco products to sell nontobacco products, except for matches.
Latest Action: 02/04/2008 - To Appropriations & Revenue (H) Bill Text
Amend various sections of KRS Chapter 138 to create an additional cigarette surtax of 70 cents; increase the tax rates for other tobacco products and snuff; impose a floor stock tax as of July 31, 2008; EMERGENCY.
Latest Action: 01/30/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 138.130 to define "untax-paid cigarettes"; amend KRS 138.165 to require the Department of Revenue to promulgate an administrative regulation setting forth a protest and appeals procedure; EFFECTIVE August 1, 2008.
Latest Action: 01/29/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 138.146 to set an expiration date for the current cigarette wholesaler compensation; increase wholesaler compensation rate effective on and after August 1, 2008; EFFECTIVE August 1, 2008.
Also tagged in: Animals, Livestock, and Poultry, Cities, Communications, Counties, Effective Dates, Delayed, Fiscal Note, Health and Medical Services, Highways, Streets, and Bridges, Hospitals and Nursing Homes, Labor and Industry, Mental Disability, Mental Health, Military Affairs and Civil Defense, Substance Abuse, Taxation, Taxation, Taxation, Income--Corporate, Taxation, Income--Individual, Taxation, Sales and Use, Technical Corrections, Wages and Hours
Latest Action: 03/28/2008 - Received in House; to Rules (H); posted for passage for concurrence in Senate Committee Substitute, committee amendments (1) and (2) Bill Text
Amend KRS 141.020 to increase the tax rate on income over $75,000; amend KRS 141.066 to establish a refundable earned income tax credit at 15 percent of the federal credit; amend KRS 140.130 to decouple from the federal estate tax phase-out; amend KRS 139.120, 139.200, and 139.480 to include a list of selected services as subject to sales tax; amend KRS 141.0205 to recognize changes to income tax credits; make income tax provisions effective for tax years beginning on or after January 1, 2008, make estate tax provisions effective for deaths on or after August 1, 2008; make sales tax provisions effective for billings on or after August 1, 2008.
Latest Action: 01/11/2008 - To Transportation (H) Bill Text
Create a new section of KRS Chapter 186 to allow a seller to access electronically readable information on a person's operator's license or personal identification card by means of a transaction scan device to check the validity of the license or card for the purpose of age verification for the sale, gift, or distribution of alcoholic beverages, cigarettes, or other tobacco products; define "transaction scan" and "transaction scan device; amend KRS 244.080, relating to the sale of alcoholic beverages to a minor, to include card verification by a transaction scan as an affirmative defense; prohibit the sale of alcoholic beverages to a person determined to be in possession of an invalid license or card by a transaction scan; amend KRS 438.310 to prohibit the sale of cigarettes and tobacco products to a person determined to be in possession of an invalid license or card by a transaction scan.
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