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
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.
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.