Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 41 - Selective Excise Tax; Cigarettes
Section 103 KAR 41:130 - Elimination of cigarette tax indicia
Universal Citation: 103 KY Admin Regs Service 41:130
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 138.140, 138.146
NECESSITY, FUNCTION, AND CONFORMITY: This administrative regulation, by the elimination of cigarette tax indicia on certain sales, reflects federal requirements which prohibit state taxation of cigarettes sold to an instrumentality of the United States Government.
Section 1. The affixture of Kentucky cigarette tax indicia is not required on packages of cigarettes sold under the following conditions:
(1) To the United States
or any instrumentality thereof for resale to and consumption by members of the
armed services of the United States;
(2) To the Veterans Canteen Service of the
Veterans Administration for resale to and consumption by veterans hospitalized
or domiciled in facilities of the Veterans Administration.
STATUTORY AUTHORITY: KRS 131.130(1)
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