Kansas

Alerts & Updates

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

Brett Mecum brett@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.

Kan. Stat. Ann. §79-3371

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.

Kan. Stat. Ann.§79-3371

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 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 / NameForm Number / Link
Kansas Department of Revenue: Cigarette/Tobacco ProductsCigarette/Tobacco Products
Cigarette and Tobacco License Renewals – Online Filing InstructionsOnline 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 ApplicationForm CR-16
Retailers’ Sales Tax Return – Form ST-16Form ST-16
Retailers’ Sales Tax Return – Form ST-36Form ST-36
Retailers’ Compensating Use Tax ReturnForm CT-9U
Consumers’ Compensating Use TaxForm CT-10U
Manufacturer’s Sample Product Tobacco Tax ReturnForm TB-32

Cigar and Smoking Tobacco Definitions

Smoking” means possession of a lighted cigarette, cigar, pipe, or burning tobacco in any other form or device designed for the use of tobacco.

Kan. Stat. Ann. §21-6109(o)

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 do not include cigarettes.

Kan. Stat. Ann. §79-3301(v)

Sample” means cigarettes or tobacco products distributed to members of the general public at no cost for purposes of promoting the product.

Kan. Stat. Ann. §79-3301(s)

Sale” means any transfer of title or possession or both, exchange, barter, distribution, or gift of cigarettes or tobacco products, with or without consideration.

Kan. Stat. Ann. §79-3301(r)

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.

Kan. Stat. Ann. §79-3301(h)

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.

Kan. Stat. Ann. §21-6109(p)

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.

Kan. Stat. Ann. § 21-6110

Kan. Stat. Ann. § 21-6109


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.

Kan. Stat. Ann. § 21-6114

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
    • 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.

Kan. Stat. Ann. § 21-6110


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.

Kan. Stat. Ann. § 21-6109


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.

Kan. Stat. Ann. § 79-3321(l)


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.”

Kan. Stat. Ann. § 79-3321(r)


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.

Kan. Stat. Ann. §79-3321(s)


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.

Kan. Stat. Ann. § 79-3301(r)


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).

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 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 / NameForm Number / Link
Kansas Department of Revenue: Cigarette/Tobacco ProductsCigarette/Tobacco Products
Cigarette and Tobacco License Renewals – Online Filing InstructionsOnline Filing Instructions
Tobacco Products Application For Distributor’s LicenseForm TB-84
Tobacco Products Distributor’s Tax BondForm TB-85
Tobacco Products Appointment of Secretary of State, State of Kansas, for Service of ProcessForm 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 KansasForm TB-50
Kansas Business Tax ApplicationForm CR-16
Retailers’ Sales Tax Return – Form ST-36Form ST-36
Retailers’ Compensating Use Tax ReturnForm CT-9U
Consumers’ Compensating Use TaxForm CT-10U
Manufacturer’s Sample Product Tobacco Tax ReturnForm TB-32

Political Involvement

A “lobbyist” is 

  • Any person employed in considerable degree for lobbying; 
  • Any person formally appointed as the primary representative of an organization or other people to lobby in person on state-owned or leased property; or 
  • Any person who makes expenditures in an aggregate amount of $1000 or more, exclusive of personal travel and subsistence expenses, in any calendar year for lobbying.

Lobbyist” does not include

  • Any state officer or employee engaged in carrying out the duties of their office; 
  • The employer of a lobbyist, if such lobbyist has registered the name and address of such employer; 
  • Any qualified nonprofit which is interstate in its operations and of which a primary purpose is the nonpartisan analysis, study or research of legislative procedures or practices and the dissemination of the results thereof to the public, irrespective of whether such organization may recommend a course of action as a result of such analysis, study or research; 
  • Any justice or commissioner of the supreme court or judge of the judicial branch or employee or officer of the judicial branch or, any member of a board, council or commission who is appointed by the supreme court or who is elected or appointed to exercise duties pertaining to functions of the judicial branch, when such person is engaged in performing a function or duty for the judicial branch; or 
  • Any appointed member of an advisory council, commission or board, who serves without compensation other than amounts for expense allowances or reimbursement of expenses, when such member is engaged in performing a function or duty for such council, commission or board.

Kan. Stat. Ann. § 46-222

Lobbying” means

  • Promoting or opposing in any manner action or nonaction by the legislature on any legislative matter or the adoption or non-adoption of any rule and regulation by any state agency; or
  • Entertaining any state officer or employee or giving any gift, honorarium or payment to a state officer or employee in an aggregate value of $40 or more within any calendar year, if at any time during such year the person supplying the entertainment, gifts, honoraria or payments has a financial interest in any contract with, or action, proceeding or other matter before the state agency in which such state officer or employee serves, or if such person is the representative of a person having such a financial interest.

Lobbying” does not include

  • Any expenditure from amounts appropriated by the legislature for official hospitality; or
  • Representation of a claimant on special claims against the state.

Kan. Stat. Ann. § 46-222

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 ClientRegistration / 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

Kan. Stat. Ann. § 46-265


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 CoveredDue Date
JanuaryFebruary 10th
FebruaryMarch 10th
MarchApril 10th
AprilMay 10th
May — AugustSeptember 10th
September — DecemberJanuary 10th

Kan. Stat. Ann. § 46-269


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 / NameForm Number / Link
List of Lobbying StatutesLobbying Statutes
Kansas Governmental Ethics Commission: Kansas Handbook for LobbyistsLobbyists 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.