# KRS § 138.135: 138.135 Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers > Kentucky · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.135 ## Section - **Citation:** KRS § 138.135 - **Heading:** 138.135 Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers - **Jurisdiction:** Kentucky - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** KY Code / Title XI / Chapter 138 / Section 138.135 ## Text 138.135 Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers. (1) (a) Every manufacturer, whether located in this state or outside this state, that ships tobacco products or vapor products to a distributor, retailer, retail distributor, or any other person located in this state shall file a report with the department on or before the twentieth day of each month identifying all such shipments made by the manufacturer during the preceding month. The department, within its discretion, may allow a manufacturer to file the report for periods other than monthly. (b) The reports shall identify: 1. The names and addresses of the persons in this state to whom the shipments were made; 2. The quantities of tobacco products and vapor products shipped, by type of product and brand; and 3. Any other information the department may require. (2) Each licensed distributor and each licensed retail distributor shall keep in each licensed place of business complete and accurate records for that place of business, including: (a) Itemized invoices of: 1. Tobacco products and vapor products purchased, manufactured, imported, or caused to be imported into this state from outside this state, or shipped or transported to other distributors or retailers in this state or outside this state, including type of product and brand; 2. All sales of tobacco products and vapor products, including sales of tobacco products and vapor products manufactured or produced in this state, including type of product and brand; and 3. All tobacco products and vapor products transferred to retail outlets owned or controlled by the licensed distributor, including type of product and brand; and (b) Any other records required by the department. (3) Each retailer of tobacco products or vapor products shall keep complete and accurate records of all purchases of tobacco products or vapor products, including invoices that identify: (a) The distributor's name and address; (b) The name, quantity, and purchase price of the product purchased; (c) The license number of the distributor licensed under KRS 138.195(7); and (d) The tobacco products tax or the vapor products tax imposed by KRS 138.140. (4) All books, records, invoices, and documents required by this section shall be preserved, in a form prescribed by the department, for not less than four (4) years from the making of the records unless the department authorizes, in writing, the destruction of the records. ## Nearby sections - [KRS § 138.130 138.130 Definitions for KRS 138.130 to 138.205](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.130.md) - [KRS § 138.132 138.132 Contraband products -- Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appeal](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.132.md) - [KRS § 138.135 138.135 Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.135.md) - [KRS § 138.140 138.140 Taxation of cigarettes, tobacco products, and vapor products -- Taxes not applicable to reference tobacco products -- Rates -- Liability for and remittance of tax -- Administrative regulations -- General Assembly's recognition of effect of increased tobacco taxes on public health -- Potential reduction of tax on modified risk tobacco product](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.140.md) - [KRS § 138.143 138.143 Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.143.md) - [KRS § 138.146 138.146 Evidence of cigarette tax payments -- When payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely payment](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.146.md) - [KRS § 138.155 138.155 Payment of tax without affixing evidence to individual packs](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.155.md) - [KRS § 138.165 138.165 Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.165.md) - [KRS § 138.175 138.175 Selling contraband cigarettes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.175.md) - [KRS § 138.183 138.183 Officer and member liability](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.183.md) - [KRS § 138.185 138.185 Civil penalties for violation of KRS 138.130 to 138.205](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.185.md) - [KRS § 138.195 138.195 License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.195.md) - [KRS § 138.197 138.197 Publication of licensed distributors on department's Web site](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.197.md) - [KRS § 138.205 138.205 Prohibited acts by licensees and manufacturers -- Acting without license](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.205.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.135. Check the current official text before relying on it. Not legal advice.