As used in KRS § 438.305 to KRS § 438.340, unless the context requires otherwise:
(1) (a) “Alternative nicotine product” means a noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any other means.
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Terms Used In Kentucky Statutes 438.305

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Federal: refers to the United States. See Kentucky Statutes 446.010
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010

(b) “Alternative nicotine product” does not include any product regulated as a drug or device by the United States Food and Drug Administration under Chapter V of the Food, Drug, and Cosmetic Act;
(2) “Manufacturer” means any person who manufactures or produces tobacco products within or without this Commonwealth;
(3) “Nonresident wholesaler” means any person who purchases cigarettes or other tobacco products directly from the manufacturer and maintains a permanent location or locations outside this state at which Kentucky cigarette tax evidence is attached or from which Kentucky cigarette tax is reported and paid;
(4) “Proof of age” means a driver’s license or other documentary or written evidence of an individual’s age;
(5) “Resident wholesaler” means any person who purchases at least seventy-five percent (75%) of all cigarettes or other tobacco products purchased by that person directly from the cigarette manufacturer on which the cigarette tax provided for in KRS § 138.130 to KRS § 138.205 is unpaid, and who maintains an established place of business in this state at which the person attaches cigarette tax evidence or receives untaxed cigarettes;
(6) “Sample” means a tobacco product, alternative nicotine product, or vapor product distributed to members of the general public at no cost;
(7) “Subjobber” means any person who purchases tobacco products, on which the
Kentucky cigarette tax has been paid, from a wholesaler licensed pursuant to KRS
138.195, and makes them available to a retail establishment for resale;
(8) (a) “Tobacco product” means any cigarette, cigar, snuff, smokeless tobacco product, smoking tobacco, chewing tobacco, and any kind or form of tobacco prepared in a manner suitable for chewing or smoking, or both, or any kind or form of tobacco that is suitable to be placed in a person’s mouth. “Tobacco product” also means any product made or derived from tobacco that is intended for human consumption, including any component, part, or accessory of a tobacco product, except for raw materials other than tobacco used in manufacturing any component, part, or accessory of a tobacco product, in accordance with the federal Tobacco Control Act, Pub. L. No. 111-31;
(b) “Tobacco product” does not include any alternative nicotine product, vapor product, or product regulated as a drug or device by the United States Food and Drug Administration under Chapter V of the Food, Drug, and Cosmetic Act; and
(9) (a) “Vapor product” means any noncombustible product that employs a heating element, battery, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size and including the
component parts and accessories thereto, that can be used to deliver vaporized nicotine or other substances to users inhaling from the device. “Vapor product” includes but is not limited to any device deemed to be an electronic nicotine delivery system by the United States Food and Drug Administration, any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and every variation thereof, regardless of whether marketed as such, and any vapor cartridge or other container of a liquid solution or other material that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or other similar product or device.
(b) “Vapor product” does not include any product regulated as a drug or device by the United States Food and Drug Administration under Chapter V of the Food, Drug, and Cosmetic Act.
Effective: March 26, 2020
History: Amended 2020 Ky. Acts ch. 35, sec. 1, effective March 26, 2020. — Amended
2014 Ky. Acts ch. 111, sec. 1, effective April 10, 2014. — Amended 2000 Ky. Acts ch. 423, sec. 1, effective July 14, 2000. — Amended 1996 Ky. Acts ch. 38, sec. 2, effective March 5, 1996. — Created 1994 Ky. Acts ch. 480, sec. 2, effective July 15,
1994.