Council for Burley Tobacco

KDA Tobacco Assessment Memo



Kentucky Revised Statute 247.770 requires that a tobacco assessment is to be collected by all persons or businesses that purchase burley tobacco in the Commonwealth of Kentucky.

The assessment is based on the pounds of burley tobacco purchased, at one tenth of a cent per pound of burley tobacco. For example, if a buyer purchases 10,000 pounds of burley tobacco from an individual then the assessment on the sale would be $10.00.  The assessment is applicable to all burley tobacco that is sold in the state, regardless of where the tobacco was produced.

The assessment is levied each time there is a sale of this tobacco.

All assessment payments shall be made payable to the Council of Burley Tobacco on or before the fifteenth (15th) day of each month.  Payments should be mailed to the following address:

Council of Burley Tobacco

PO Box 910546

Lexington, KY 40591

The failure of a person or business to comply with the deadline for assessment payment is no less than $25 and no more than $50 per each offense.  The books and records of all tobacco warehouses, tobacco manufacturers and tobacco dealer operators shall at reasonable times be open for inspection by the Commissioner or his duly authorized agents for the purpose of ascertaining the accuracy of the amounts remitted.

Any producer shall have the right to request a refund of the assessment from the treasurer of the Council of Burley Tobacco within thirty (30) days from the date the assessment was collected.  All requests must be submitted in writing to the same address as the payment address listed above.