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.
State law mandates that a person must be at least 18 years old to purchase cigarettes; however, several cities have changed their local ordinances and require a person to be at least 21 years old to buy cigarettes. Because the Division of Taxation is a state agency, it enforces the state law requirement. A local jurisdiction could still cite a business, clerk or customer under their own city/county ordinance.
Yes. However, that decision is up to the district court judge in the county where the criminal violation is filed.
Consumable material is defined as any liquid nicotine or other solution containing nicotine. For purposes of this definition, consumable material is the final product sold to consumers 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 $0.20 per milliliter.
Complete Form EC-1 (Application for Consumable Material Tax Registration), available by clicking here. Submit the completed application to Division of Taxation, Miscellaneous Tax, 915 SW Harrison St., Topeka, KS 66612-1588. If you prefer, you may fax the completed application to 785-296-4993 or email to: KDOR_Miscellaneous.Tax@ks.gov.
A monthly consumable material tax report (Form EC-2) and accompanying schedules (forms EC-3, EC-4, and EC-5) must be filed and the consumable material tax paid by the 20th of the month following the report month. Submit the completed report, schedules and payment to Division of Taxation, Miscellaneous Tax, 915 SW Harrison St., Topeka, KS 66612-1588. NOTE: Electronic filing will be available at a later date.
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.
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. On Schedules A and B, you will report all purchases and sales of consumable material. You will then use Schedule C to report sales to out-of-state customers or the consumable material on which the consumable material tax has already been paid. The totals from Schedule C will be deducted from the totals of Schedule A and Schedule B, on the EC-2 report, to determine the milliliters consumable material subject to the $0.20 per milliliter tax.
Not at this time. Electronic registration and reporting will be available in the future.
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 report those sales and pay the consumable material tax.
Please contact the Division of Taxation, Miscellaneous Tax team:
Email: KDOR_Miscellaneous.Tax@ks.gov
Telephone: 785-368-8222 (option 5, then option 4)
8 a.m. to 4:45 p.m., Monday through Friday