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 2 years.

Each cigarette vending machine in Kansas must have a permit. Permits are $25 per machine, and must be renewed every 2 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.

Posters

Cigarette/Tobacco Registrations

Cigarette Vending Machine Permit

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

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).

Your 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, 2012 through Dec. 31, 2013. 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, 2013, the fee is $25. Your license will expire on December 31, 2013. You must renew your license by submitting $25 for the 2014-2015 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

The above forms and tax due must be remitted by the 20th of each calendar month.

Tobacco Distributor License and Registration

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.

Vending Machine Distributor License

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 Jan. 1, 2003, the rate of such tax shall be $.79 on each 20 cigarettes or fractional part thereof or $.99 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

The above forms must be received by the 10th of each month. Failure to file may result in denial of purchasing Kansas cigarette stamps.