Kentucky Gov . Steve Beshear , a tax - reform package , including a 20 percent of electronic cigarette People ' s Republic of China on Consumption Tax . The bill is currently in charge of the Kentucky House of Representatives and the Committee ' s discussion of the tax , including improved 40 - cent - per - pack cigarette tax . U.S . tax reform committee opposes new taxes , this tax is called " punish low income " , and said the tax is " meaningless " .