103 KAR 41:040.

Subjobbers, vending machine operators and unclassified acquirers.

 

      RELATES TO: KRS

138.130, 138.195

      STATUTORY AUTHORITY:

KRS Chapter 13A

      NECESSITY, FUNCTION,

AND CONFORMITY: This administrative regulation interprets the statute and outlines

procedures for securing cigarette subjobber license, cigarette vending machine

operator license and cigarette unclassified acquirer license.

 

      Section 1.

Application for Cigarette Subjobber License. (1) Any person desiring to secure

a license as a subjobber of cigarettes on which tax evidence has been

previously affixed must file an application with the Department of Revenue,

Frankfort, Kentucky, on forms prescribed by the department. A separate

application must be filed for each place of business from which tax-paid

cigarettes are made available to retailers. The application must state the name

and address of the business, the nature of the business, the owners or

principal officers, the names of other states in which the applicant intends to

distribute cigarettes, and include a list of at least five (5) Kentucky retail

locations with whom the applicant has made firm arrangements to regularly

supply Kentucky tax-paid cigarettes for resale in the regular course of

business. If the applicant is a nonresident of the state, the name of a process

agent must be designated.

      (2) Upon issuance by

the Department of Revenue, the license must be displayed in the place of

business for which the license was issued.

 

      Section 2.

Application for Cigarette Vending Machine Operator License. (1) Any person

responsible for stocking a vending machine with cigarettes and accounting for

receipts from the sale thereof must file an application for a license as a

vending machine operator. The application must be filed with the Department of

Revenue, Frankfort, Kentucky, and must state the name and principal address of

the business, the nature of the business, the owners or principal officers, the

approximate number of machines to be operated, the area of Kentucky in which

the machines will be operated, and the names of other states in which cigarettes

are to be distributed by the applicant.

      (2) Upon issuance by

the Department of Revenue, the license must be retained at the principal

address of the vending machine operator. If a change of address occurs, written

notification must be given the department. The license number along with the

name and address of the operator must be affixed to each machine in operation

in such a manner as to be visible at the time of the purchase of cigarettes.

 

      Section 3.

Application for Cigarette Unclassified Acquirer License. (1) Any person

desiring to secure a license as an unclassified acquirer of cigarettes must

file an application with the Department of Revenue, Frankfort, Kentucky, on

forms prescribed by the department. The application must state the name and

address of the person receiving the untax-paid cigarettes, the nature of the

business conducted by the applicant, the anticipated source of supply for

cigarettes, and the intended distribution of any cigarettes to be received.

      (2) Upon issuance by

the Department of Revenue, the license must be retained at the address given on

the application. If the unclassified acquirer has a change of address, written

notification must be given the cabinet. (CT-24, 25, 27; 1 Ky.R. 710; eff.

5-14-75; Am. 5 Ky.R. 1070; eff. 9-5-79; Tam eff. 5-20-09.)