Frequently Asked Questions About Cigarette and Tobacco Tax
There is no Kansas Statute or Regulation specifying an age limit for the selling of cigarettes or tobacco products. Please check with local authorities.
Eighteen years old. However, in December 2019, the President signed legislation raising the federal minimum age for sale of tobacco products from 18 to 21 years.
State law mandates that a person must be at least 18 years old to purchase cigarettes; however, federal law changed in December 2019. Because the Division of Taxation is a state agency, it enforces the state law requirement.
Yes. However, that decision is up to the district attorney in the county where the criminal violation is filed.
Consumable Material Tax
Consumable material is defined as any liquid solution or other material that is depleted as an electronic cigarette is used.
The consumable material tax is to be paid by the distributor who first brings or causes to be brought into Kansas consumable material for sale in Kansas; makes, manufactures, or fabricates consumable material in Kansas for sale in Kansas; or, ships or transports consumable material to retail dealers in Kansas to be sold by those retail dealers.
Consumable material is taxed at the rate of $0.05 per milliliter.
Complete Form EC-1 - Application for Consumable Material Tax Registration. Submit the completed application to Division of Taxation, Cigarette & Tobacco, PO Box 750680, Topeka, KS 66675-0680. If you prefer, you may apply online, fax the completed application to 785-296-4993 or email it to: KDOR_cigtob@ks.gov.
There is no registration fee.
The EC-2 is due the 20th of the month following the report month. Submit the completed report and payment to Division of Taxation, Cigarette & Tobacco, PO Box 750680, Topeka, KS 66675-0680. NOTE: Electronic filing is also available.
A retailer would need to register, report, and pay the consumable material tax if the consumable material was purchased from a distributor or manufacturer who was not registered to pay the consumable material tax in Kansas. A retailer who manufactures the consumable material and sells it to the final consumer must also register, report and pay the consumable material tax. Additionally, a retail dealer must have a Retail / E-cigarette Dealer’s License.
Yes. If you have nexus in Kansas, you are required to be registered for consumable material tax. If you do not have nexus in Kansas, you are not required to be registered; however, your customer will be responsible for paying the consumable material tax.
If the seller is registered in Kansas and has already paid the consumable material tax, you do not need to register or pay the consumable material tax. However, if the seller is not registered and the tax has not been paid, then you, the consumer, will be responsible for registering and reporting/paying the consumable material tax.
Yes. Sales of tangible personal property at retail are subject to the Kansas retailer’s sales tax, which includes the state tax and any local sales taxes.
No. Because the consumable material tax is paid at the distributor level, consumers are not directly charged the consumable material tax. Retail dealers who manufacture consumable material to be sold to the consumer (end-user) are considered distributors and are responsible for registering, reporting and remitting the consumable material tax. The consumable material tax is not directly charged to the consumer.
No. For EC-2, lines 1a and 1b, you will report all purchases and sales of consumable material. You will then report sales to out of state customers or the consumable material on which the consumable material tax has already been paid on lines 2a and 2b. The totals from line 2 are deducted from the totals of line 1, to determine the milliliters consumable material subject to the $0.05 per milliliter tax.
Yes. Please contact our office.
No. You will only need to report the number of milliliters of consumable material manufactured and sold. However, if you manufacture consumable material to be sold to a distributor or another retailer, you will need to retain the sales information and pay the consumable material tax.
Please contact the Division of Taxation, Cigarette & Tobacco team:
Telephone: 785-368-8222 (option 5, then option 4, then option 1)
8 a.m. to 4:45 p.m., Monday through Friday