Vape Vending Laws in Kentucky

KENTUCKY

VAPE LAW SUMMARY

 

 

It is illegal to sell, or give free samples, of vapor products to persons under the age of 21 in the State of Kentucky. 

  • Rev. Stat. Ann. section 438.310(1)

 

No license is currently required to sell vapor products outside of the city of Louisville and County of Jefferson (see discussion below).

 

 

Vape Vending Machines

 

 

Any vending machine dispensing vapor products must be located in the line of sight of the cashier unless the vending machine is located in: 

 

  1. a bar or tavern to which minors are not permitted access; or

 

  1. a factory.

 

  • Code section 438.315.

 

A vending machine operator’s license issued by the Kentucky Department of Revenue is required.

 

Upon issuance of a cigarette vending machine operator's license by the Department of Revenue, the license shall be retained at the principal address of the vending machine operator.

 

If a change of address occurs, written notification shall be given to the Department of Revenue.

 

The license number along with the name and address of the operator shall be affixed to each machine in operation in such a manner as to be visible at the time of the purchase of cigarettes.

 

  • 103 Ky. Admin. Regs. 41:040

 

Tax stamps should be visible on all vapor products.

 

 

Vending Machines in General

 

Additional city, county, and state vending license requirements may apply. 

 

Check with local municipality about any additional licensing requirements.

 

 

 

 

 

Taxes and Additional Rules and Regulations

 

Excise Tax: 

 

Closed vapor cartridges are taxed at the rate of $1.50 per cartridge.

  • Rev. Stat. Ann. section 138.140(2)(a)(4).

 

Open vaping systems are taxed at 15% of the actual price distributor sells the system.

  • Rev. Stat. Ann. section 138.140(2)(a)(5).

 

Ordinary sales tax rates apply to sales of vapor products in Kentucky.

 

Currently, there are no vapor product packaging regulations or restrictions in Kentucky, but all Federal regulations are applicable.

 

 

Louisville

 

Louisville amended Louisville’s comprehensive smoke-free law to include a section (LMCO 90.11) requiring licenses for retailers selling tobacco, tobacco products, and/or electronic smoking devices or hookah. Effective January 1, 2022, tobacco retailers who sell any type or amount of tobacco or electronic smoking device are required to have a local license to operate in Louisville, Jefferson County.

 

Licenses must be renewed annually for a fee of $10. Initial applications include a one-time $25  zoning check fee.

 

The licensing is required for any retailer who sells any of the following products:

  • Tobacco
  • Tobacco products (i.e. cigars, cigarettes, chewing tobacco, snuff, etc.)
  • Tobacco paraphernalia (i.e., wrappers, pipes, rollers, etc.)
  • Electronic smoking devices (i.e. vape pens, e-cigarettes, e-hookah)

 

A license is needed for each unique retail location. A new license will be required if the business changes owners or locations.