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Kentucky LAWS & TAXES
- No person may sell or cause to be sold any tobacco product, alternative nicotine product, or vapor product at retail to any person under 18 years of age.1
- It is unlawful for a person who has not attained the age of 18 years to purchase or accept receipt of or to attempt to purchase or accept receipt of a tobacco product, alternative nicotine product, or vapor product.2
- Kentucky’s Clean Indoor Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.
- Use of electronic cigarettes and vaping devices is prohibited on any and all properties owned or operated by the Executive branch, including buildings, land and vehicles owned, leased or contracted for state use. Includes certain health care facilities, veterans’ facilities, state parks, fairgrounds, highway rest areas, and in courtrooms and hallways of Hardin District Court.3
- The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Bardstown, Berea, Danville, Glasgow, Hardin County, Lexington, Manchester, Morehead, Richmond, Versailles, Woodford County.4
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Smoke-free tobacco products (except snuff/snus and chewing tobacco) are subject to a state excise tax of 15% of the wholesale price.
Snuff/snus is taxed at the rate of nineteen cents ($0.19) per each one and one-half (1-1/2) ounces or portion thereof by net weight sold.
Chewing tobacco at the rate of nineteen cents ($0.19) per each single unit sold; or forty cents ($0.40) per each half-pound unit sold; or sixty-five cents ($0.65) per each pound unit sold.5
- Vapor products are taxed at a rate of $1.50 per pre-filled pod/cartridge, and 15% of the sales price for open system products.5
Updated February 2023