How to Register
The Department of Revenue administers Tobacco Taxes on cigarettes, other tobacco products, and snuff. Cigarette and Tobacco Licenses are obtained online through the Kentucky One Stop Business Portal
The distribution of untaxed tobacco products without first obtaining a license from the Department of Revenue is prohibited.
Retailers are prohibited from buying untaxed tobacco products unless the retailer is a licensed retail distributor who directly pays the applicable excise tax on its purchase price of tobacco products to the Department of Revenue.
Electronic Filing Mandate
Pursuant to KY Regulation 103 KAR 41:220 mandating electronic filing, all activity related to cigarettes and tobacco products must be submitted electronically through the
KY Business One Stop Portal effective for the periods on or after January 1, 2020. This requirement includes Manufacturing reports, licensing, cigarette stamp purchases, and licensees' filing of monthly returns.
Cigarette Tax Stamps
Effective April 1, 2020, the Department of Revenue will no longer be providing the option to purchase cigarette tax stamps in the quantity of pads for the packs of 20 cigarettes. This decision is due to the low volume of purchases of the pads and the increasing expense of maintaining stamp supplies in this pad format.