IPCPR Legislative | Kansas

Kansas

kansas

Kansas State Contact Information

Kansas Department of Revenue
Tax Assistance
(785) 368-8222 (menu option 5, then menu option 4)

Kansas Governmental Ethics Commission
(785) 296-4219

Kansas Secretary of State
(785) 296-4564

Taxation in Kansas

 

Kanas imposes a tax on the privilege of selling or dealing tobacco products by any person engaged in business as a tobacco products distributor. This tobacco products tax is imposed at the time the distributor: (1) brings tobacco products or causes them to be brought into Kansas; (2) makes, manufactures, or fabricates tobacco products in Kansas for sale in the state; or (3) ships or transports tobacco products to retailers in Kansas to be sold by those retailers.

 

Kan. Stat. Ann. § 79-3371

 

Staff from the Department of Revenue Tobacco Unit could not provide information about whether local jurisdictions can impose additional taxes.

The tax rate on tobacco products other than cigarettes is 10% of the wholesale sales price.

 

Kan. Stat. Ann. § 79-3371

Each distributor with a place of business in Kansas must file, by the 20th day of each month, a Distributor’s Tobacco Products Monthly Report (Form TB-43), a Monthly Report of Tobacco Products Purchases (Form TB-42), a Monthly Report of Roll-Your-Own Tobacco Products (Form TB-42C), and a Tobacco Products form (Form TB-45), along with payment for taxes due. Out-of-state tobacco products distributors selling into Kansas must file, by the 20th day of each month, Form TB-50 and a Tobacco Products form (Form TB-45), along with payment for taxes due.

 

Kan. Stat. Ann. § 79-3378

 

Tobacco retailers in Kansas that sell tobacco products other than cigarettes are required to register for retailers’ sales tax by filing a Kansas Business Tax Application (Form CR-16). Businesses are also required to electronically file (via www.webtax.org) a Retailers’ Sales Tax Return (Forms ST-16 and St-36) and a Retailers’ Compensating Use Tax Return (Forms CT-9U and CT-10U) by the 25th day of each month.

 

Localities may require additional business licenses.

Kansas Department of Revenue: Cigarette/Tobacco Products
http://www.ksrevenue.org/bustaxtypescig.html

 

Online Filing Instructions
http://www.ksrevenue.org/pdf/cg72.pdf

 

Form TB-43: Distributor’s Tobacco Products Monthly Report (Schedule 1)
http://www.ksrevenue.org/pdf/tb43Sch1.pdf

 

Form TB-42: Monthly Report of Tobacco Products Purchases (Schedule 2)
http://www.ksrevenue.org/pdf/tb42Sch2.pdf

 

Form TB-42C: Monthly Report of Roll-Your-Own Tobacco Products (Schedule 3)
http://www.ksrevenue.org/pdf/tb42CSch3.pdf

 

Form TB-45: Tobacco Products form (Schedule 4)
http://www.ksrevenue.org/pdf/tb45Sch4.pdf

 

Form TB-50: Out-of-State Tobacco Products Distributors Selling into Kansas
http://www.ksrevenue.org/pdf/tb50Sch5.pdf

 

Form CR-16: Kansas Business Tax Application
http://www.ksrevenue.org/pdf/cr16.pdf

 

Retailers’ Sales Tax Return
Form ST-16
http://www.ksrevenue.org/pdf/st16.pdf

Form ST-36
http://www.ksrevenue.org/pdf/st36.pdf

 

Retailers’ Compensating Use Tax Return
Form CT-9U
http://www.ksrevenue.org/pdf/ct09u.pdf

Form CT-10U
http://www.ksrevenue.org/pdf/ct10u.pdf

 

Form TB-32: Manufacturer’s Sample Product Tobacco Tax Return
http://www.ksrevenue.org/pdf/tb32.pdf

Definitions in Kansas

 

“Smoking” means possession of a lighted cigarette, cigar, pipe, or burning tobacco in any other form or device designed for the use of tobacco.

 

Kan. Stat. Ann. § 21-6109(o)

 

“Tobacco products” means cigars, cheroots, stogies, periques; granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco; snuff, snuff flour; cavendish; plug and twist tobacco; fine cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking. Tobacco products does not include cigarettes.

 

Kan. Stat. Ann. § 79-3301(v)

 

“Sample” means cigarettes or tobacco products distributed to members of the general public at no cost for purposes of promoting the product.

 

Kan. Stat. Ann. § 79-3301(s)

 

“Sale” means any transfer of title or possession or both, exchange, barter, distribution, or gift of cigarettes or tobacco products, with or without consideration.

 

Kan. Stat. Ann. § 79-3301(r)

 

A “distributor” is (1) any person engaged in the business of selling tobacco products in Kansas who brings tobacco products, or causes them to be brought, into Kansas for sale; (2) any person who makes, manufactures, fabricates or stores tobacco products in Kansas for sale in Kansas; or (3) any person engaged in the business of selling tobacco products outside of Kansas who ships or transports tobacco products to any person in the business of selling tobacco products in Kansas.

 

Kan. Stat. Ann. § 79-3301(h)

 

“Tobacco shop” means any indoor area operated primarily for the retail sale of tobacco, tobacco products, or smoking devices or accessories, and which derives not less than 65% of its gross receipts from the sale of tobacco.

 

Kan. Stat. Ann. § 21-6109(p)

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