Notice to all tobacco product manufacturers

Effective April 3, 2003, House Bill 390 became law in the Commonwealth of Kentucky. The provisions of this legislation amended and created new sections in Kentucky Revised Statutes Chapter 131 and are intended to ensure that only legally compliant cigarettes are sold in Kentucky.

Provisions of the new law include:

• Annual certification to the Office of Attorney General by all tobacco product manufacturers, including a listing of cigarette brands.
• Creation of a directory, including the names and brands of certified manufacturers which are in compliance with state law, to be published each July 1 on the Revenue Cabinet website.
• Prohibition against a stamping agent or distributor from affixing a tax stamp to a cigarette package which is not included in the directory.
• Penalties for violations, including injunctions against the stamping agent or distributor, seizure of cigarettes, loss of wholesaler license and payment of costs for legal actions.
• Manufacturers may be required to submit packaging and labeling samples to the Commonwealth.
• Appointment of registered agents for service of process.

A Kentucky certification form for tobacco product manufacturers is available for online download (35kb PDF). The certification must be completed and delivered to our office on or before April 30th.

The directory of compliant manufacturers is available on the Revenue Cabinet website and will be updated as necessary. If a manufacturer or brand is not found on the directory, tax stamps may not be placed on packages of those cigarettes. Please contact our office should you have any questions regarding the certification or directory.