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FRANKFORT, Ky. (March 22, 2021) -- If you sell, transfer, or ship for-profit Electronic Nicotine Delivery Systems (ENDS) into Kentucky from outside the state, you are required to register and file monthly reports with the Department of Revenue.

Also, if you sell, transfer, or ship for-profit cigarettes, smokeless tobacco products, or ENDS in interstate commerce, you must register and file monthly reports with the tobacco tax administrator of the state where the shipment is delivered. 

Current Kentucky filers, who are now filing and reporting on sales of vapor products, should not be affected by this new federal requirement as the Kentucky electronic filing format already captures all data needed at this time. These Kentucky filers reporting all ENDS products on their tax returns are already meeting all of their Kentucky state filing requirements.

However, if you need registration information, please contact the Tobacco Tax Section at (502) 564-6823 (Option 2) to begin the initial process.  You may also visit our website at to obtain additional information on the electronic registration and filing requirements.

What are ENDS?

ENDS are defined as any electronic device that delivers nicotine, flavor, or any other substance to the user inhaling from the device. ENDS include:

  • An eCigarette, eHookah, eCigar, vape pen, advanced refillable personal vaporizer, electronic pipe; and
  • Any component, liquid, part, or accessory of an ENDS device, without regard to whether the component, liquid, part, or accessory is sold separately from the device.

The Legislation

The federal Prevent All Cigarette Trafficking (PACT) Act became effective on June 29, 2010. The PACT Act amends the federal Jenkins Act (15 U.S.C. section 375-378). The Preventing Online Sales of E-Cigarettes to Children Act (2021 Omnibus Appropriations Bill H.R. 133 section 601) amends the definition of cigarette to include electronic nicotine delivery systems (ENDS).

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The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.

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