103 KAR 41:150
Cigarette subjobber licenses
Section 1. Definition. "Retail location" means a place of business making any sales of cigarettes to the ultimate consumer, including premises upon which cigarettes are sold through vending machines and premises from where internet sales are made, but not sales for further distribution or processing.
Section 2. A subjobber may simultaneously act in a wholesale and a retail capacity, but the invoices, inventories, and sales records shall be separately maintained.
Section 3. A subjobber shall accept delivery of cigarettes at the wholesaler's place of business or the subjobber's licensed business location. A subjobber shall not have cigarettes delivered directly to the retailer by the wholesaler on his behalf.
Section 4.
(1) This administrative regulation shall replace Revenue Circular 73C455.
(2) Revenue Circular 73C455 is hereby rescinded and shall be null, void, and unenforceable.
Amendment history
(33 Ky.R. 2819; 3160; eff. 5-4-2007; Crt eff. 9-4-2019; Crt eff. 7-9-2026.)
Source: view the official text
In this chapter (10 sections)
- 41:040 · Cigarette vending machine operators
- 41:090 · Evidence of tax payment
- 41:100 · Segregation of cigarettes
- 41:110 · Sample of cigarettes
- 41:120 · Retention of records
- 41:130 · Elimination of cigarette tax indicia
- 41:140 · Circular relating to cigarette licenses and taxes
- 41:150 · Cigarette subjobber licenses
- 41:160 · Unstamped cigarettes damaged in transit
- 41:220 · Applications, stamp orders, returns, reports, and statements…