Sales excluded from provisions of KRS 365.260 to 365.380
KRS 365.310
in effect365.310. Sales excluded from provisions of KRS 365.260 to 365.380
The provisions of KRS 365.260 to 365.380 shall not apply to a sale at wholesale or a sale at retail made:
(1) In an isolated transaction and not in the usual course of business;
(2) Where cigarettes are sold in a bona fide clearance sale for the purpose of discontinuing trade in the cigarettes;
(3) Where cigarettes are sold as imperfect or damaged;
(4) Where cigarettes are sold upon the final liquidation of a business; or
(5) Where cigarettes are sold by any fiduciary or other officer acting under the order or direction of any court.
Effective: July 13, 1990
History: Amended 1990 Ky. Acts ch. 280, sec. 6, effective July 13, 1990. -- Created 1956 Ky. Acts ch. 243, sec. 6, effective May 18, 1956.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=34768Fetched: 10/20/2026
