438.305 Definitions for KRS 438.305 to 438.340.
As used in KRS 438.305 to 438.340, unless the context requires otherwise:
(1) (a) "Alternative nicotine product" means a noncombustible product containing
nicotine that is intended for human consumption, whether chewed, absorbed,
dissolved, or ingested by any other means.
(b) "Alternative nicotine product" does not include any product regulated as a
drug or device by the United States Food and Drug Administration under
Chapter V of the Food, Drug, and Cosmetic Act;
(2) "Manufacturer" means any person who manufactures or produces tobacco products
within or without this Commonwealth;
(3) "Nonresident wholesaler" means any person who purchases cigarettes or other
tobacco products directly from the manufacturer and maintains a permanent
location or locations outside this state at which Kentucky cigarette tax evidence is
attached or from which Kentucky cigarette tax is reported and paid;
(4) "Proof of age" means a driver's license or other documentary or written evidence
that the individual is eighteen (18) years of age or older;
(5) "Resident wholesaler" means any person who purchases at least seventy-five
percent (75%) of all cigarettes or other tobacco products purchased by that person
directly from the cigarette manufacturer on which the cigarette tax provided for in
KRS 138.130 to 138.205 is unpaid, and who maintains an established place of
business in this state at which the person attaches cigarette tax evidence or receives
untaxed cigarettes;
(6) "Sample" means a tobacco product, alternative nicotine product, or vapor product
distributed to members of the general public at no cost;
(7) "Subjobber" means any person who purchases tobacco products, on which the
Kentucky cigarette tax has been paid, from a wholesaler licensed pursuant to KRS
138.195, and makes them available to a retail establishment for resale;
(8) (a) "Tobacco product" means any cigarette, cigar, snuff, smokeless tobacco
product, smoking tobacco, chewing tobacco, and any kind or form of tobacco
prepared in a manner suitable for chewing or smoking, or both, or any kind or
form of tobacco that is suitable to be placed in a person's mouth.
(b) "Tobacco product" does not include any alternative nicotine product, vapor
product, or product regulated as a drug or device by the United States Food
and Drug Administration under Chapter V of the Food, Drug, and Cosmetic
Act; and
(9) (a) "Vapor product" means any noncombustible product that employs a heating
element, battery, power source, electronic circuit, or other electronic,
chemical, or mechanical means, regardless of shape or size and including the
component parts and accessories thereto, that can be used to deliver vaporized
nicotine or other substances to users inhaling from the device. "Vapor
product" includes but is not limited to any electronic cigarette, electronic
cigar, electronic cigarillo, electronic pipe, or similar product or device and
every variation thereof, regardless of whether marketed as such, and any vapor

 (b)

cartridge or other container of a liquid solution or other material that is
intended to be used with or in an electronic cigarette, electronic cigar,
electronic cigarillo, electronic pipe, or other similar product or device.
"Vapor product" does not include any product regulated as a drug or device by
the United States Food and Drug Administration under Chapter V of the Food,
Drug, and Cosmetic Act.
Effective: April 10, 2014
History: Amended 2014 Ky. Acts ch. 111, sec. 1, effective April 10, 2014. -- Amended
2000 Ky. Acts ch. 423, sec. 1, effective July 14, 2000. -- Amended 1996 Ky. Acts ch.
38, sec. 2, effective March 5, 1996. -- Created 1994 Ky. Acts ch. 480, sec. 2,
effective July 15, 1994.