Instructions For Monthly Report Of Tobacco Products, Snuff, And Chewing Tobacco

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73A422(I) (8-13)
Instructions For Monthly Report
Commonwealth of Kentucky
of Tobacco Products, Snuff,
DEPARTMENT OF REVENUE
and Chewing Tobacco
General Information
Retail Distributor: A retailer licensed by the department
for the privilege of purchasing tobacco products from a
Form 73A422, Monthly Report of Tobacco Products,
distributor not licensed by the department.
Snuff, and Chewing Tobacco, shall be filed monthly by
every licensed distributor who possesses tobacco
Chewing Tobacco: Any leaf tobacco that is not
products for resale within this state on which the tax
intended to be smoked and includes loose leaf chewing
imposed has not been paid. Payment of the tobacco
tobacco, plug chewing tobacco, and twist chewing
products tax is due with the return.
tobacco, but chewing tobacco does not include snuff.
Single Unit:
A consumer-sized container, pouch, or
The licensed distributor that first possesses tobacco
products for sale to a retailer in this state or for sale to a
package containing less than four (4) ounces of chewing
person who is not licensed by the department shall be
tobacco by net weight.
It is produced by the
the distributor liable for the tax imposed. Any retailer in
manufacturer to be sold to consumers as a single unit
this state in possession of untaxed tobacco products is
and not produced to be divided or sold separately. It
liable for the tax when the tobacco products are
contains one (1) individual container, pouch, or package.
purchased.
Half-Pound Unit: A consumer-sized container, pouch,
The tax is due in the month the product is sold to a
or package containing at least four (4) ounces but not
Kentucky retailer. The tax is based on the sales price of
more than eight (8) ounces of chewing tobacco by net
the tobacco product sold to the retailer, or in the case of
weight. It is produced by the manufacturer to be sold to
snuff and chewing tobacco, the net weight of the
consumers as a half-pound unit and not produced to be
products sold.
divided or sold separately. It contains one (1) individual
container, pouch, or package.
If granted a license by the department, a retailer may
Pound Unit:
A consumer-sized container, pouch, or
purchase from a distributor not licensed by the
department. If a license has been granted, the retailer is
package containing more than eight (8) ounces but not
responsible for filing a Form 73A422 and remitting the
more than sixteen (16) ounces of chewing tobacco by
tobacco products tax due to the department. A retail
net weight. It is produced by the manufacturer to be sold
distributor’s tax is based on the purchase price or net
to consumers as a pound unit and not produced to be
weight,
as
applicable,
of
the
untaxed
products
divided or sold separately. It contains one (1) individual
purchased from distributors not licensed with the
container, pouch, or package.
department.
Snuff: Tobacco that is finely cut, ground, or powdered
When to File
and is not for smoking. Snuff includes snus and dry
snuff.
Form 73A422 and your tobacco tax payment are due on
th
Tax Rates
the twentieth (20
) day of the month following the month
in which the transactions occurred.
Tobacco Products: Fifteen percent (15%) of the actual
Definitions
price for which the distributor sells the product. Retail
distributors are taxed at fifteen percent (15%) of the total
Tobacco Products: Any smokeless tobacco products,
purchase price of the untaxed tobacco products.
smoking tobacco, chewing tobacco, and any kind or form
of tobacco prepared in a manner suitable for chewing or
Snuff: Nineteen cents ($0.19) per each one and one-
smoking, or both, or any kind or form of tobacco that is
half (1-1/2) ounces or portion thereof by net weight.
suitable to be placed in an individual’s oral cavity, but
does not include cigarettes or reference cigarettes.
Chewing Tobacco:
a) Nineteen cents ($0.19) per each single unit (net
Distributor: Any person within this state in possession
weight less than 4 ounces) sold.
For retail
of tobacco products for resale within this state on which
distributors the tax is levied on purchases of untaxed
the tax imposed has not been paid. No person shall act
chewing tobacco at the same rate.
as a distributor of tobacco products without first
b) Forty cents ($0.40) per each half-pound unit (net
obtaining a license from the department.
weight of at least 4 ounces but not more than 8
ounces) sold. For retail distributors the tax is levied
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