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.
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.
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.
“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.
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.
“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.