Cigarette/Tobacco Products
A retail counter cigarette license is required for any business selling cigarettes over-the-counter. The license fee is $25 for each location and must be renewed every two years.
Each cigarette vending machine in Kansas must have a permit. Permits are $25 per machine, and must be renewed every two years. Cigarette vending machine owners must also have a cigarette vending machine operator’s master license (no fee required).
A tax is imposed on all cigarettes sold. The wholesale dealer first receiving the cigarettes shall pay the tax.
Tax Notice
- Notice 23-01 Notice 23-01 Minimum Age to Purchase Tobacco Products in the State of Kansas
- Notice 17-12 Cigarettes, Electronic Cigarettes, Consumable Material and Other Tobacco Products
- Notice 16-06 - Consumable Material Notice
- Notice 15-01 - Cigarette Tax Increase and Inventory Requirements - REVISED
- Pact Act File Upload Specifications
What is the PACT Act?
On June 29, 2010, the Prevent All Cigarette Trafficking Act (PACT Act) went into effect. This federal law amends the Jenkins Act, 15 U.S.C. Chapter 10A, which governs the collection of taxes on, and trafficking in, cigarettes and smokeless tobacco. The PACT Act revised definitions in the Jenkins Act, provided new requirements for registration, reporting, recordkeeping, and increased penalties for criminal violations. The PACT Act also generally prohibits mailing cigarettes and smokeless tobacco through the U.S. Postal Service.
On December 27, 2020, the PACT Act was amended to include electronic nicotine delivery systems or "ENDS". This change is effective March 27, 2021.
What tobacco products are covered under the PACT Act?
Cigarettes and smokeless tobacco are covered.
According to 18 U.S.C. 2341and 26 U.S.C. 5702, cigarettes include:
- Any roll of tobacco wrapped in paper or in any substance not containing tobacco.
- Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling is likely to be offered to, or purchased by, consumers as a cigarette as described in the bullet above.
- Roll-your-own tobacco, and
- an Electronic Nicotine Delivery System.
Smokeless tobacco includes:
- Tobacco products that are non-combustible (primarily various forms of chewing tobacco, snuff, snus, etc.)
Who must file this report?
You must file this report if you:
- advertise, offer for sale, sell, transfer, or ship (for profit) cigarettes in interstate commerce. These cigarettes must be shipped into another state, locality, or Indian nation that taxes the sale or use of cigarettes.
- advertise, offer for sale, sell, transfer or ship (for profit) roll-your-own and/or smokeless tobacco in interstate commerce. The roll-your-own and/or smokeless tobacco must be shipped into another state, locality, or Indian nation that taxes the sale or use of roll-your-own and/or smokeless tobacco.
When do I file?
The report is due no later than the tenth day of each calendar month for the previous calendar month's shipments.
Posters
K.S.A. 79-3321(r) states, it shall be unlawful for any person who is a retail dealer to fail to post and maintain in a conspicuous place in the dealer's establishment the following notice: "By law, cigarettes, electronic cigarettes and tobacco products may be sold only to persons 21 years of age and older." The notice must be posted in all retail dealer locations regardless of any city or county ordinance that has passed.
Cigarette/Tobacco Registrations
- Cigarette/Tobacco Renewals
- File On-line
- File by Paper
- Download Paper Application
- Tobacco Product Distributors Renewal Application and Letter (TB-86)
- Wholesale Cigarette Renewal Application and Letter (CG-94)
- Retail Cigarette - E-Cigarette Dealer Renewal Application and Letter (CG-84)
- Vending Machine Operator and Permit Renewal Application and Letter (CG-73)
- Manufacturer Salesman Cigarette Renewal Application and Letter (CG-34)
- Request for Application - Send email or call 785-368-8222 (select option#5 then option #4)
- Download Paper Application
- Active Cigarette, Consumable Material and Tobacco Licensee Database
- Cigarette and Tobacco Tax Information and Common Terminology (CG-45)
- Cigarette Tax Payment for Internet and Mail Order Purchases (CG-5) - Voluntary
- Cigarette Vending Machine Permit
- Consumable Material Tax
- Frequently Asked Questions
- Kansas Statutes and Regulations
- Industry Notices
- Manufacturer Salesperson License or Wholesale Salesperson ID Card
- Penalty and Interest
- Retail Cigarette Dealer's License
- Show, Carnival, or Catering Cigarette Dealer License
- Temporary Retail Cigarette License
- Tobacco Distributor Monthly Reporting Forms
- Tobacco Distributor License and Registration
- Vending Machine Distributor License
- Wholesale Cigarette Dealer License
- Wholesale Cigarette Dealer Monthly Reporting Forms
Cigarette Vending Machine Permit
- Application for Cigarette Licenses(CG-109)
- Business Tax Application (CR-16)
- Cigarette Vending Machine Listing (CG-83)
- Cigarette Tax Rate Change Inventory Report (CG-117)
If you are a new business and wish to apply for a Kansas Vending Machine Permit, you must complete the Business Tax Application (CR-16). Complete all applicable parts of the application. You must be registered to collect sales tax and have a valid sales tax certificate prior to selling cigarettes from a vending machine.
If you are currently registered to collect sales tax and wish to begin selling cigarettes from a vending machine, please complete the Application for Cigarette Licenses (CG-109). You must also complete the Cigarette Vending Machine Listing (CG-83).
When your application for a Vending Machine Permit has been approved, you will receive a Vending Machine Operator's License at no charge.
A vending machine permit is required for each vending machine in operation. Vending machine permits are $25 for each two-year, or portion thereof, calendar period.
Manufacturer Salesperson License or Wholesale Salesperson ID Card
Manufacturer Salesperson: A $20 licensing fee for each salesperson is required. The license is valid for a two-year, or portion thereof, calendar period. A Manufacturer's salesperson shall not have in their possession packages of cigarettes other than sample packages, without the required Kansas tax indicia applied thereto. The salesperson's license shall at all times be posted in the vehicle used by a salesperson in the conduct of the salesperson's business.
Wholesale Salesperson: A $20 licensing fee for each truckperson or salesperson is required. All licensed wholesale cigarette dealers who employ truckpersons or salespersons to both sell and distribute cigarettes to licensed retail dealers shall obtain an identification card for each truckperson or salesperson. The identification card shall be kept posted at all times in the conveyance of each truckperson or salesperson. The identification card shall be valid during the term of said wholesale cigarette dealer's license, or until said license is surrendered, suspended or revoked.
Retail Cigarette Dealer's License
- Application for Cigarette Licenses (CG-109)
- Business Tax Application (CR-16)
- Request for Duplicate Retail Cigarette License-Affidavit (CG-96)
- Cigarette Tax Rate Change Inventory Report (CG-117)
If you are a new business and wish to apply for a Kansas Retail Cigarette Dealer's License you must complete the Business Tax Application (CR-16). Complete all applicable parts of the application. You must be registered to collect sales tax and have a valid sales tax certificate prior to selling cigarettes.
If you are currently registered to collect sales tax and wish to begin selling cigarettes, complete the Application for Cigarette Licenses (CG-109).
Our cigarette license will be valid for a two year, or portion thereof, calendar period. A $25 license fee is required. The current two-year period is Jan. 1, 2016 through Dec. 31, 2017. Cigarette licenses issued at any time during this period are not pro-rated. For example, if you apply for a retail cigarette license on July 5, 2016, the fee is $25. Your license will expire on Dec. 31, 2017. You must renew your license by submitting $25 for the 2018-2019 license period.
Show, Carnival, or Catering Cigarette Dealer License
To apply for a Kansas Show, Carnival, or Catering Cigarette Dealer License you must complete both the Business Tax Application (CR-16) as well as the Application for Cigarette Licenses (CG-109). You must be registered to collect sales tax and have a valid sales tax certificate. Register for sales tax by completing the Business Tax Application (CR-16).
If you are currently registered to collect sales tax and wish to sell cigarettes at a show, carnival or would like to cater cigarettes, please complete the Application for Cigarette Licenses (CG-109).
A Show, Carnival, or Catering Dealer license fee is $50 for each concession.
Temporary Retail Cigarette License
A place of business of a temporary nature may apply for a temporary retail cigarette license. To apply for a temporary license, complete the Application for Cigarette Licenses (CG-109). This license is valid for seven (7) days. The license fee is $2. You must be registered to collect sales tax and have a valid sales tax certificate for the temporary location. Register for sales tax by completing the Business Tax Application (CR-16).
Tobacco Distributor Monthly Reporting Forms
- In-State Tobacco Distributor Upload File Specifications for TB-43
- Kansas Distributor’s Tobacco Products Monthly Report – Schedule 1 (TB-43)
- Manufacturer’s Sample Product (TB-32)
- Monthly Report of Tobacco Products Purchases – Schedule 2 (TB-42)
- Monthly Report of Roll-Your-Own-Tobacco Products – Schedule 3 (TB-42C)
- Out-of-State Tobacco Distributor Upload File Specifications for TB-50
- Out-of-State Tobacco Products Distributors Selling into Kansas – Schedule 5 (TB 50)
- Sales of Non-Participating Manufacturer (NPM) Roll-Your-Own (RYO) Tobacco in Kansas by In-State Distributors (TB-34)
- Sales of Non-Participating Manufacturer (NPM) Roll-Your-Own (RYO) Tobacco in Kansas by Out-of-State Distributors (TB-31)
- Tobacco Forms Instructions (TB-33)
- Tobacco Products – Schedule 4 (TB-45)
The above forms and tax due must be remitted by the 20th of each calendar month.
Tobacco Distributor License and Registration
- Tobacco Products Application for Distributor’s License (TB-84)
- Tobacco Products Appointment of Secretary of State, State of Kansas, for Service of Process (TB-144)
- Tobacco Products Distributor’s Tax Bond (TB-85)
A fee of $25 for a Tobacco Products Application for Distributor’s License (TB-84) shall accompany each application. A Tobacco Products Distributor’s Tax Bond (TB-85) issued by a surety company authorized to do business in this state shall also accompany the application. The minimum amount of the bond shall be $1,000 for each place of business. Whenever it is the opinion of the director that the bond given by the licensee is inadequate to fully protect the state, he or she shall require an additional bond in an amount he or she deems sufficient. A person outside this state who ships or transports tobacco products to retailers in this state, 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 this act. (TB-144)
A tax is imposed upon the privilege of selling or dealing in tobacco products in this state by any person engaged in the business as a distributor thereof, at the rate of ten percent (10%) of the wholesale sales price of such tobacco products. The tax will be imposed at the time when the distributor (a) brings or causes to be brought into this state from without the state tobacco products for sale; (b) makes, manufactures, or fabricates tobacco products in this state for sale in this state; or (c) ships or transports tobacco products to retailers in this state to be sold by those retailers.
Consumable Material Tax
- Application for Consumable Material Tax Registration (EC-1)
- Consumable Material Tax Monthly Report_Instructions and Schedules (EC-2)
- Manufacturer Sample Product Consumable Material Tax Return (EC-32)
If you are a distributor or manufacturer of consumable material, or if you are a retailer who sells consumable material on which the consumable material tax has not been paid, you must complete Form EC-1, Application for Consumable Material Tax Registration. Complete all parts of the application and submit to Miscellaneous Tax. If you sell electronic cigarettes at retail, you must also have a Retail Cigarette Dealer/E-Cigarette License.
There is no charge for the Consumable Material Tax Registration.
Vending Machine Distributor License
- Application for Cigarette Vending Machine Distributor or Dealer’s License (CG-103)
- Monthly Report of Distributor or Dealer of Cigarette Vending Machine (CG-108)
- Business Tax Application (CR-16)
To apply for a Kansas Vending Machine Distributor License you must complete both the Business Tax Application (CR-16) as well as the Application for Cigarette Vending Machine Distributor or Dealer’s License (CG-103). You must be registered to collect sales tax and have a valid sales tax certificate. Register for sales tax by completing the Business Tax Application (CR-16).
If you are currently registered to collect sales tax and wish to begin selling vending machines, please complete the Application for Cigarette Vending Machine Distributor or Dealer’s License (CG-103).
This license allows vending machine distributors to sell vending machines to vending machine operators. A Vending Machine Distributor or Dealer’s license fee is $50 for a two-year, or portion thereof, calendar period.
Wholesale Cigarette Dealer License
There is imposed a tax upon all cigarettes sold, distributed or given away within the state of Kansas. Effective July 1, 2015, the rate of such tax shall be $1.29 on each 20 cigarettes or fractional part thereof or $1.61 on each 25 cigarettes, as the case requires.
Complete the Application for Cigarette Licenses (CG-109). The license fee is $50 for each dealer establishment for a two-year, or portion thereof, calendar period. Submit a corporate surety bond payable to the state of Kansas in an amount determined by the director but not less than $1,000.
Wholesale Cigarette Dealer Monthly Reporting Forms
- Damaged Packs of Cigarettes or Shortage of Shipment by Carrier – Schedule A-1 (CG-19)
- Kansas Stamped Packs of Cigarettes – Schedule B (CG-23)
- Manufacturer’s Sample Report (CG-32)
- Order Form for Cigarette Tax Indicia (CG-25)
- Request for Refund for Stamped Unsaleable Cigarettes Returned to Manufacturer – Schedule D (CG-47)
- Request for Refund and Information on Destruction of KS Stamped Cigarettes (CG-27)
- Sales of Non-Participating Manufacturer (NPM) Cigarettes in Kansas (CG-30)
- Unstamped Packs of Cigarettes – Schedule C (CG-16)
- Unstamped - Stamped Cigarette Packs Received - Sold and Instructions (CG-15 Schedule A)
- Cigarette Wholesaler Upload File Specifications for CG-8
- Wholesale Cigarette Dealer’s Monthly Report (CG-8)
The above forms must be received by the 10th of each month. Failure to file may result in denial of purchasing Kansas cigarette stamps.