As the new year begins, Kentucky residents and businesses are navigating several legislative changes now in effect, ranging from tax reductions to tighter controls on nicotine and THC products. A headline change comes via House Bill 1, which lowers the state's individual income tax rate from 4% to 3.5%, a move lawmakers frame as part of broader tax policy adjustments.
Significant regulatory shifts also target the sale of age-restricted products. Under Senate Bill 100, all retailers selling tobacco, nicotine, and vape products must now obtain a specific license through the state’s Alcoholic Beverage Control system. This measure aims to increase oversight and accountability within the retail sector for these goods.
Additionally, Senate Bill 202 introduces new restrictions on THC-infused beverages. The law prohibits the sale of THC-infused seltzers at fairs and festivals statewide, limiting where these increasingly popular products can be distributed. These combined legislative updates reflect a dual focus on fiscal adjustment and enhanced regulation of substance sales in the Commonwealth.
