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73A421(I) (3/2009)

Page 2

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

GENERAL INFORMATION—House Bill 144 was

Every retailer or subjobber shall also take a physical

recently passed by the General Assembly and signed

inventory of all units of snuff possessed by them or in

by Governor Beshear on February 13, 2009. As a part

their control at 11:59 p.m. on March 31, 2009, and pay

of this bill the tax rates on cigarettes, other tobacco

an inventory ﬂ oor tax at the rate 9.5 cents per unit of

products, and snuff were increased. The surtax rate

snuff. “Unit” means a hard container not capable of

on cigarettes was increased to $0.56 per pack of 20

containing more than one and one-half (1-1/2) ounce.

cigarettes. This is in addition to the excise tax of $0.03

and cancer research surtax of $0.01. The total tax is

SPECIFIC INSTRUCTIONS—File this form even if you

now $0.60 per pack of 20 cigarettes. The tax on other

do not have any tobacco activity. Mark yes or no in

tobacco products was increased from 7 .5% to 15% of the

the spaces provided and return the ﬁ rst page in the

wholesale cost. The tax on a unit of snuff was increased

envelope provided (black border). If all answers are

from $0.095 to $0.19.

no, do not complete sections 1-4, but do complete the

bottom portion including a signature.

INVENTORY FLOOR TAX—Every retailer or cigarette

licensee with cigarette inventories shall take a physical

All inventories shall be taken as of 11:59 p.m. on March

inventory of all cigarette packages bearing Kentucky

31, 2009. If you choose to remit the entire amount due

tax stamps, and all unafﬁ xed cigarette tax stamps

in one payment, return only the ﬁ rst page by April 10

possessed by them or in their control at 11:59 p.m. on

in the envelope (black border) provided. Otherwise,

March 31, 2009, and pay an inventory ﬂ oor tax at the

complete page 2 and mail each voucher by the due

rate of 30 cents per pack of 20 cigarettes (proportionate

dates shown. Make sure the name and account number

rate for packs of 25). Vendors may establish the

information is the same as page 1.

inventory of cigarettes in vending machines by (1)

taking an actual physical inventory, (2) estimating the

Retain a copy of all submitted returns for your

cigarettes in vending machines by reporting one-half

records.

of the normal ﬁ ll capacity of the machines as reﬂ ected

in individual inventory records maintained for vending

Do not include this return or payment with your sales

machines, or (3) using a combination of these two

and use tax return or any other tax return mailed to

methods.

the Department of Revenue. Your payment may not be

credited to your account timely which may generate

Every retailer or subjobber shall also take a physical

notices of tax due. Indicate on your check “tobacco

inventory of all other tobacco products possessed by

inventory ﬂ oor tax” . Make check payable to: Kentucky

them or in their control at 11:59 p.m. on March 31,

State Treasurer.

2009, and pay an inventory ﬂ oor tax at the rate 7.5% of

the purchase price. “Purchase price” means the actual

amount paid for the other tobacco products.

Mail to:

Kentucky Department of Revenue

Frankfort, KY 40619

If the retailer or subjobber cannot determine the

actual amount paid for each item of other tobacco

product, the retailer or subjobber may use as

INSTALLMENT DUE DATES

the purchase price the amount per unit paid as

reﬂ ected on the most recent invoice received prior

First Installment due April 10, 2009

to April 1, 2009, for the same category of other

Second Installment due May 10, 2009

tobacco product.

Third Installment due June 10, 2009

If the invoice used by the retailer or subjobber to

determine the purchase price of the other tobacco

product does not separately state the tax paid

For Assistance you may contact the Excise Tax

by the wholesaler, the retailer or subjobber may

Section at 502-564-6823 or via e-mail at...

reduce the amount paid per unit by seven and

one-half percent (7.5%).

DOR.WEBResponseExciseTax@ky.gov

Form 73a421 - 2009 Inventory Floor Tax For Cigarettes, Other Tobacco Products (Otp), And Snuff Page 2

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