Tobacco and Vapor Products Tax

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KYETS system technical inquiries should be directed toward the SICPA helpdesk via email at SetsSupport@SICPA.comor by phone at​ (703) 440-7777 or t​oll free at (800) 313-2790.  SICPA customer support is available between 8:00 am - 5:00 pm EST/7:00 a.m. - 4:00 p.m. Monday through Friday.  Specific tax questions and stamp issues should continue to be sent to KY DOR staff.  Examples of KYETS system technical questions include blocked IPs and system errors.​​​​​
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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​How to Register

The Department of Revenue administers Tobacco Taxes on cigarettes, other tobacco products, snuff, and vapor products.  Cigarette and Tobacco Licenses are obtained online through the MyTaxes.ky.gov portal.

Effective July 1, 2026

House Bill 757, passed during the 2026 Kentucky legislative session, establishes a premium cigar excise tax rate of six (6%) percent of the distributor’s actual selling price (KRS 138.140(2)(a)3). KRS 138.130(13) defines Premium cigar as a cigar that:​

  • ​Is wrapped in whole leaf tobacco;
  • Contains one hundred percent (100%) leaf tobacco binder;
  • Is made manually combining the wrapper, filler, and binder;
  • Has no filter, tip, or nontobacco mouthpiece and is capped by hand; and
  • ​Weighs more than six (6) pounds per one thousand (1,000) units​​​​​​
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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 MyTaxes 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.​​​​​​


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​Tobacco and Vapor Products Distributors​

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.​​​​​​​​​​

  • ​   ​​Licensees - 08-24​-2026​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​
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Cigarette Tax Stamps

Taxpayers experiencing issues regarding cigarette tax stamps should contact the Tobacco Tax Section at (502) 564-6823 Option 2.

A cigarette wholesaler may choose to defer payment on a stamp order up to 10 days.  In order to defer payment, the wholesaler must have a completely executed surety bond (Form 73A530) on file with the Department of Revenue.  The surety bond must be in an amount that is equal to or greater than the tax, interest, penalties, and collection fees associated with any new or pending-payment stamp order.  If the surety bond is not greater than the total of tax, interest, penalties, or collection fees, the wholesaler must pay in full at the time of that particular order.  An exception to the payment deferral is during the month of June when stamp orders cannot be deferred beyond June 25th to ensure payment on all stamp orders before fiscal year end.



Helpful Links

Tobacco Tax Laws: KRS Chapter 13​8

Federation of Tax Administrators (FTA)​

Licensees - 08-24-​2026​​​​​​​​​​​​​​​​​​​​​


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​​Definitions and Tax Rates​​


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Master Settlement Agreement Tobacco Directory

KRS 131.610​ requires the Department of Revenue to provide a directory of all participating manufacturers and non-participating manufacturers that have been certified by the Attorney General as being in compliance with the Master Settlement Agreement and Model Act. The Department of Revenue will update the directory to add or remove a tobacco manufacturer or brand family that does not meet certification requirements as determined by the Attorney General. The Department of Revenue will notify wholesalers/distributors when there have been changes to the directory.

Pursuant to KRS 131.612, it shall be unlawful for any wholesaler/distributor to affix a stamp to a package or other container of cigarettes or distribute such cigarettes of a tobacco product manufacturer or brand family not included in the directory. Unlawfully stamped cigarettes will be considered contraband in the hands of the wholesaler/distributor and will be subject to seizure and destruction. Civil or criminal penalties may also be pursued against the wholesaler/distributor.

Cigarettes and “roll your own” tobacco that have been removed from the directory are considered contraband and will be subject to seizure and destruction even if a stamp had been applied.

If you have questions concerning the Master Settlement Agreement, certification or brands, please email the Office of the Attorney General.

Tobacco Directories

The cigarette brands listed on the links below have been certified by the Office of the Attorney General as being in compliance with the MSA and Model Act. The Notice of Removal lists indicate manufacturers and brands that are no longer certified by the Office of the Attorney General as being in compliance with the Master Settlement Agreement and Model Act.

Notices of Removal​​

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KYETS System Issue Contact Information​​​

Email: SetsSupport@SICPA.​com​

Phone: (703) 440-7777 or toll free (800) 313-2790​

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