Alerts & Updates
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Congress Presses Gottlieb on Regulations: Commissioner Understands Industry Concerns
June 23, 2017Earlier this week and late last month, FDA Commissioner Dr. Scott Gottlieb fielded questions from Senator Marco Rubio and Congressman […]
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Election Results and FDA Regulations
November 11, 2016As the dust continues to settle after this week’s historic election, we wanted to provide you with an early update […]
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Key Contacts
Kansas Department of Revenue
Tax Assistance
(785) 368-8222
Kansas Governmental Ethics Commission
(785) 296-4219
Kansas Secretary of State
(785) 296-4564
PCA Contact
Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org
Legislative Information
Taxation
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.
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.
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 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 with the Kansas Department of Revenue.
Localities may require additional business licenses.
| Form Type / Name | Form Number / Link |
| Kansas Department of Revenue: Cigarette/Tobacco Products | Cigarette/Tobacco Products |
| Cigarette and Tobacco License Renewals – Online Filing Instructions | Online Filing Instructions |
| Distributor’s Tobacco Products Monthly Report (Schedule 1) | Form TB-43 |
| Monthly Report of Tobacco Products Purchases (Schedule 2) | Form TB-42 |
| Monthly Report of Roll-Your-Own Tobacco Products (Schedule 3) | Form TB-42C |
| Tobacco Products form (Schedule 4) | Form TB-45 |
| Out-of-State Tobacco Products Distributors Selling into Kansas (Schedule 5) | Form TB-50 |
| Kansas Business Tax Application | Form CR-16 |
| Retailers’ Sales Tax Return – Form ST-16 | Form ST-16 |
| Retailers’ Sales Tax Return – Form ST-36 | Form ST-36 |
| Retailers’ Compensating Use Tax Return | Form CT-9U |
| Consumers’ Compensating Use Tax | Form CT-10U |
| Manufacturer’s Sample Product Tobacco Tax Return | Form TB-32 |
Cigar and Smoking Tobacco Definitions
Restrictions
Kansaslaw prohibits smoking in enclosed areas or at public meetings, including in: public places such as banks, bars, food service establishments, retail service establishments, retail stores, public means of mass transportation, passenger elevators, health care institutions or any other place where health care services are provided to the public, medical care facilities, educational facilities, libraries, courtrooms, public buildings, restrooms, grocery stores, school buses, museums, theaters, auditoriums, arenas, and recreational facilities; taxicabs and limousines; restrooms, lobbies, hallways, and other common areas in public and private buildings; within a 10-foot radius of any doorway, open window, or air intake leading into a building or facility; and any place of employment, including work areas, auditoriums, elevators, private offices, employee lounges and restrooms, conference and meeting rooms, classrooms, employee cafeterias, stairwells and hallways, that are used by employees during the course of employment.
Kansas law allows cities or counties to regulate smoking within its boundaries, so long as the regulation is at least as stringent as state law.
The following are exempt from the ban on smoking, subject to conditions:
- The outdoor areas of any building or facility beyond the access points of such building or facility;
- Private homes or residences, except when used as a daycare home;
- Designated hotel guest rooms;
- The gaming floor of a lottery gaming facility or racetrack gaming facility;
- Designated smoking areas of adult care homes;
- Designated smoking areas of licensed long-term care units of medical care facilities;
- Tobacco shops, defined as 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. Tobacco shops will likely have to obtain a local license to qualify for this exemption;
- Class A or Class B clubs, as defined in Kan. Stat. Ann. § 41-2601,that
- Held a license under Kan. Stat. Ann. § 41-2606 as of January 1, 2009; and
- Notified the secretary of health and environment in writing, not later than 90 days after the effective date of this act, that it wished to continue to allow smoking on its premises;
- Private clubs in designated areas where minors are prohibited; and
- Any benefit cigar dinner or other cigar dinners of a substantially similar nature that:
- Is conducted specifically and exclusively for charitable purposes by a nonprofit organization which is exempt from federal income taxation;
- Is conducted no more than once per the calendar year by such organization; and
- Has been held during each of the previous three years prior to January 1, 2011.
Additionally, the following are not considered “enclosed areas:” rooms or areas, enclosed by walls, windows or doorways, having neither a ceiling nor a roof and which are completely open to the elements and weather at all times; and rooms or areas, enclosed by walls, fences, windows or doorways and a roof or ceiling, having openings that are permanently open to the elements and weather and which comprise an area that is at least 30% of the total perimeter wall area of such room or area.
Kansas law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.
Individuals under 18 years of age cannot possess, attempt to possess, purchase, or attempt to purchase cigarettes, electronic cigarettes, or tobacco products. Kansas law contains no specific exception for minor employees of retail tobacco stores.
Kan. Stat. Ann. § 79-3321(m) and (n)
Similarly, it is illegal to sell, furnish, or distribute cigarettes, electronic cigarettes, or tobacco products to any person under 18 years of age.
Retail dealers must post and maintain a conspicuous notice stating, “By law, cigarettes, electronic cigarettes, and tobacco products may be sold only to persons 18 years of age and older.”
Nineteen cities in Kansas, including Overland Park and Olathe, have raised their tobacco sales age to 21.
Kansas law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.
In Kansas, it is illegal for any person to distribute tobacco product samples within 500 feet of any school when such facility is being used primarily by persons under 18 years of age unless the sampling is
- In an area to which persons under 18 years of age are denied access;
- In or at a retail location where tobacco products are the primary commodity offered for sale at retail; or
- At or adjacent to an outdoor production, repair, or construction site or facility.
Tobacco samples are subject to licensing requirements, as the term “sale” is defined to include any transfer of title or possession or both, exchange, barter, distribution, or gift of cigarettes or tobacco products, with or without consideration.
Manufacturers who distribute free tobacco samples in Kansas must pay tax on those samples by filing a Manufacturer’s Sample Product Tobacco Tax Return (Form TB-32), along with payment for taxes due.
Kansas law contains no specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.
Operating Your Business
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 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 with the Kansas Department of Revenue.
Localities may require additional business licenses.
| Form Type / Name | Form Number / Link |
| Kansas Department of Revenue: Cigarette/Tobacco Products | Cigarette/Tobacco Products |
| Cigarette and Tobacco License Renewals – Online Filing Instructions | Online Filing Instructions |
| Tobacco Products Application For Distributor’s License | Form TB-84 |
| Tobacco Products Distributor’s Tax Bond | Form TB-85 |
| Tobacco Products Appointment of Secretary of State, State of Kansas, for Service of Process | Form TB-144 |
| Distributor’s Tobacco Products Monthly Report (Schedule 1) | Form TB-43 |
| Monthly Report of Tobacco Products Purchases (Schedule 2) | Form TB-42 |
| Monthly Report of Roll-Your-Own Tobacco Products (Schedule 3) | Form TB-42C |
| Out-of-State Tobacco Products Distributors Selling into Kansas | Form TB-50 |
| Kansas Business Tax Application | Form CR-16 |
| Retailers’ Sales Tax Return – Form ST-36 | Form ST-36 |
| Retailers’ Compensating Use Tax Return | Form CT-9U |
| Consumers’ Compensating Use Tax | Form CT-10U |
| Manufacturer’s Sample Product Tobacco Tax Return | Form TB-32 |
Political Involvement
Prior to engaging in lobbying, each lobbyist must register with the Kansas Secretary of State by filing for each person, organization, or client represented a Lobbyist Registration Form, a Lobbyist Badge Order Card, and a registration/administrative fee. Registration expires on December 31st of each year and must be renewed annually. The fee schedule is as follows:
| Amount Expected to Be Spent on Client | Registration / Admin Fee |
| $1,000 or less this calendar year | $50 |
| More than $1,000 this calendar year | $375 |
| Employee of a lobbying group or firm | $450 |
Each registered lobbyist who spends more than $100 in a reporting period must also file a Lobbyist Employment and Expenditure Report (including Schedules A, B, C, and D) by the 10th day of the month following the end of the reporting period. The reporting periods and the corresponding report due dates are as follows:
| Period Covered | Due Date |
| January | February 10th |
| February | March 10th |
| March | April 10th |
| April | May 10th |
| May — August | September 10th |
| September — December | January 10th |
Kansas lobbying registration and reporting forms may also be completed and filed electronically through the Kansas Secretary of State’s Online Lobbyist Center.
| Form Type / Name | Form Number / Link |
| List of Lobbying Statutes | Lobbying Statutes |
| Kansas Governmental Ethics Commission: Kansas Handbook for Lobbyists | Lobbyists Handbook |
Shipping Regulations
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 the distributor; access to premises
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.
Kan. Stat. Ann. § 79-3321: Unlawful acts
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 product 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 underact. (TB-144).
Kan. Stat. Ann. §79-3371: Tax on the privilege of selling tobacco products.
Kan. Stat. Ann. § 79-3374: License fees; surety bond; application for each place of business.
Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.