IPCPR Legislative | Shipping in Kansas

Shipping in Kansas

kansas

Shipping Restrictions in Kansas

In Kansas, a person cannot sell or deal in tobacco products (to include shipping) without a license. A person outside Kansas who ships or transports tobacco products to retailers in Kansas, to be sold by those retailers, may also apply for a license as a distributor. Additional information about licensing in Kansas is available at the Operating Your Business link above.

 

In addition, distributors are required to keep detailed records, including itemized invoices, of all tobacco products shipped or transported to retailers in Kansas.

 

Kan. Stat. Ann. § 79-3373: Distributor’s license

Kan. Stat. Ann. § 79-3377: Certain records required of distributor; access to premises

 

In addition, federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

Kansas does not have any specific age verification requirements for the shipping of tobacco products to consumers. However, Kansas has specific age verification requirements for the shipping of cigarettes. In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

Kan. Stat. Ann. § 79-3321: Unlawful acts

15 U.S.C. §§ 375 to 378

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: brings tobacco products or causes them to be brought into Kansas; or ships or transports tobacco products to retailers in Kansas to be sold by those retailers.

 

All distributors must register and apply for a Tobacco Distributor License. A fee of $25 for a Tobacco Products Application for Distributor’s License (TB-84) must accompany each application. A Tobacco Products Distributor’s Tax Bond (TB-85) issued by a surety company authorized to do business in this state must also accompany the application. The minimum amount of the bond is $1,000 for each place of business. A person outside of Kansas who ships or transports tobacco products to retailers in Kansas, to be sold by those retailers, must file with the application proof that the person has appointed the secretary of state as the person’s agent for service of process relating to any matter or issue arising under act. (TB-144).

 

Kan. Stat. Ann. § 79-3371: Tax on privilege of selling tobacco products.

Kan. Stat. Ann. § 79-3374: License fees; surety bond; application for each place of business.

 

Additional information about taxation in Kansas, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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