IPCPR Legislative | Operating Your Business in Kansas

Operating Your Business in Kansas

kansas

Operating Your Business in Kansas

Each person engaged in the business of selling or dealing tobacco products as a distributor in Kansas must first obtain a Tobacco Products Distributor’s License from the Director of Taxation by filing for each place of business a Tobacco Products Application For Distributor’s License (Form TB-84), a Tobacco Products Distributor’s Tax Bond (Form TB-85) worth at least $1,000, and an application fee of $25. Licenses expire on December 31st and must be renewed annually.

 

A person outside Kansas who ships or transports tobacco products to retailers in Kansas, to be sold by those retailers, may make application for license as a distributor, be granted such a license by the director, and thereafter be subject to all the requirements of and entitled to act as a licensed distributor if the person files with the application the Tobacco Products Appointment of Secretary of State, State of Kansas, for Service of Process (Form TB-144).

 

Kan. Stat. Ann. § 79-3373
Kan. Stat. Ann. § 79-3374
Kan. Stat. Ann. § 79-3375

 

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-84: Tobacco Products Application For Distributor’s License
http://www.ksrevenue.org/pdf/tb84.pdf

 

Form TB-85: Tobacco Products Distributor’s Tax Bond
http://www.ksrevenue.org/pdf/tb85.pdf

 

Form TB-144: Tobacco Products Appointment of Secretary of State, State of Kansas, for Service of Process
http://www.ksrevenue.org/pdf/tb144.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

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