Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 41 - Selective Excise Tax; Cigarettes
Section 103 KAR 41:150 - Cigarette subjobber licenses
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 138.130
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations necessary for the administration and enforcement of all tax laws in Kentucky. This administrative regulation establishes requirements for a cigarette "subjobber" to regularly supply Kentucky tax paid inventory to "retail locations."
Section 1. Definition. "Retail location" means a place of business making any sales of cigarettes to the ultimate consumer, including premises upon which cigarettes are sold through vending machines and premises from where internet sales are made, but not sales for further distribution or processing.
Section 2. A subjobber may simultaneously act in a wholesale and a retail capacity, but the invoices, inventories, and sales records shall be separately maintained.
Section 3. A subjobber shall accept delivery of cigarettes at the wholesaler's place of business or the subjobber's licensed business location. A subjobber shall not have cigarettes delivered directly to the retailer by the wholesaler on his behalf.
Section 4.
STATUTORY AUTHORITY: KRS 131.130(1)
