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).
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.