___________ Tax Type _____________  _ Document Type _ __ Identifying Information ___  _____________ Topic ___________________  2020 Legislative Changes Alcoholic Beverage Control All Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Cigarette and Tobacco Products 2016 Enrolled Bill 2016 Senate Bill 485 AN ACT concerning tribal-state compacts; approving a compact between the Iowa Tribe of Kansas and Nebraska and the state of Kansas; relating to cigarette and tobacco sales and taxation. Cigarette and Tobacco Products 2016 Enrolled Bill 2016 Senate Bill 484 AN ACT concerning tribal-state compacts; approving a compact between the Prairie Band Potawatomi Nation and the state of Kansas; relating to cigarette and tobacco sales, taxation and escrow collection. Cigarette and Tobacco Products KAR 92-5-1 Distinguished; wholesaler-re- tailer licenses. Cigarette and Tobacco Products KAR 92-5-2 Vending machines; owner display; record. Cigarette and Tobacco Products KAR 92-5-3 Manufacturer's salespersons. Cigarette and Tobacco Products KAR 92-5-4 revoked March 22, 2002 Cigarette and Tobacco Products KAR 92-5-5 Interstate shipment, exemptions; transporting unstamped cigarettes. Cigarette and Tobacco Products KAR 92-5-6 Wholesaler; receiving stamped cigarettes. Cigarette and Tobacco Products KAR 92-5-7 Wholesaler; separate locations, bond. Cigarette and Tobacco Products KAR 92-5-8 Wholesaler; trucker, salesperson. Cigarette and Tobacco Products KAR 92-5-9 Redemption of unused stamps. Cigarette and Tobacco Products KAR 92-5-10 Cigarettes unfit for sale. Cigarette and Tobacco Products KAR 92-5-11 revoked March 22, 2002 Cigarette and Tobacco Products KAR 92-5-12 Bond; cancellations. Cigarette and Tobacco Products KAR 92-5-13 Credits. Cigarette and Tobacco Products KAR 92-5-14 Vending machines; cigarette sales only. Cigarette and Tobacco Products KAR 92-17-1 Terms; distributor, retailer. Cigarette and Tobacco Products KAR 92-17-2 Imposition of tax. Cigarette and Tobacco Products KAR 92-17-3 Applications; forms. Cigarette and Tobacco Products KAR 92-17-4 Distributor's bond. Cigarette and Tobacco Products KAR 92-17-5 Bond; cancellations. Cigarette and Tobacco Products KAR 92-17-6 Refund or credit of exempt tobacco products. Cigarette and Tobacco Products KAR 92-57-1 Definitions for consumable materials Cigarette and Tobacco Products KAR 92-57-2 Registration requirements for distributors Cigarette and Tobacco Products KAR 92-57-3 Tax on consumable materials Cigarette and Tobacco Products KAR 92-57-4 Record Keeping for consumable materials Cigarette and Tobacco Products KAR 92-57-5 Monthly returns Cigarette and Tobacco Products KSA 79-3334 Active cigarette and tobacco licensees, list. Cigarette and Tobacco Products KSA 79-3371 Tax on privilege of selling tobacco products. Cigarette and Tobacco Products KSA 79-3312a Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes. Cigarette and Tobacco Products KSA 79-3306 License; application forms; issuance. Cigarette and Tobacco Products KSA 79-3313 Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing. Cigarette and Tobacco Products KSA 79-3329 Unconstitutionality of part. Cigarette and Tobacco Products KSA 79-3373 Distributor's license. Cigarette and Tobacco Products KSA 79-3379 Refunds and credits of tax. Cigarette and Tobacco Products KSA 79-3396 Failure to file; penalty. Cigarette and Tobacco Products KSA 79-3388 Tobacco products not exempt from sales tax. Cigarette and Tobacco Products KSA 79-3394 Use of minors to determine compliance, limitations. Cigarette and Tobacco Products KSA 79-3397 Enforcement of act; civil liability for violation of act. Cigarette and Tobacco Products KSA 79-3374 License fees; surety bond; application for each place of business. Cigarette and Tobacco Products KSA 79-3398 Exceptions to applicability of act. Cigarette and Tobacco Products KSA 79-3375 Issuance, expiration and display of licenses; license not transferable. Cigarette and Tobacco Products KSA 79-3395 Cigarettes imported into the United States; certain information to be filed with the director. Cigarette and Tobacco Products KSA 79-3328 Expenses of enforcement. Cigarette and Tobacco Products KSA 79-3377 Certain records required of distributor; access to premises. Cigarette and Tobacco Products KSA 79-3310c Inventory tax on cigarettes; procedures for payment. Cigarette and Tobacco Products KSA 79-3310 Tax on cigarettes imposed; rates. Cigarette and Tobacco Products KSA 79-3301 Definitions. Cigarette and Tobacco Products KSA 79-3387 Disposition of revenues. Cigarette and Tobacco Products KSA 79-3322 Penalties. Cigarette and Tobacco Products KSA 79-3302 Title and purpose of act. Cigarette and Tobacco Products KSA 79-3309 Suspension or revocation of license. Cigarette and Tobacco Products KSA 79-3378 Monthly tax returns; remittance of tax; deficiencies. Cigarette and Tobacco Products KSA 79-3323 Contraband goods; seizure. Cigarette and Tobacco Products KSA 79-3304 License and permit fees and bond; qualifications for license. Cigarette and Tobacco Products KSA 79-3326 Duties of director; enforcement of act. Cigarette and Tobacco Products KSA 79-3324a Contraband goods; seizure and sale; disposition of proceeds. Cigarette and Tobacco Products KSA 79-3399 Tax on electronic cigarettes imposed; rates; inventory tax. Cigarette and Tobacco Products KSA 79-3303 Licenses and permits; requirements relating to vending machines. Cigarette and Tobacco Products KSA 79-3391 Administrative fines; cigarette and tobacco products regulation fund created. Cigarette and Tobacco Products KSA 79-3311 Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale. Cigarette and Tobacco Products KSA 79-3392 Application of certain laws to taxes under act. Cigarette and Tobacco Products KSA 79-3335 Counterfeit cigarettes; seizure; penalties. Cigarette and Tobacco Products KSA 79-3312 Redemption of stamps. Cigarette and Tobacco Products KSA 79-3333 Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties. Cigarette and Tobacco Products KSA 79-3316 Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms. Cigarette and Tobacco Products KSA 79-3321 Unlawful acts. Cigarette and Tobacco Products KSA 79-3393 Cigarette or tobacco infraction; procedure. Alcoholic Beverage Control Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Corporate Income Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Gallonage Tax Grain Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Administrative Determination Registration by FAX Corporate Income Tax Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Individual Income Tax Inheritance Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquor Drink Tax Liquor Enforcement Tax Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Determination Memorandum Application of Payments to Past Due Accounts Cigarette and Tobacco Products Notice 00-02 Sales of cigarettes Cigarette and Tobacco Products Notice 00-07 Sale of Cigarette and Tobacco Products to Retailers and Individuals on Indian Reservations and Lands Cigarette and Tobacco Products Notice 02-03 Legislated (2002 Session) tax increase notification (House Bill 2982 and Senate Bill 39). Cigarette and Tobacco Products Notice 02-04 Legislated (2002 Session) tax increase notification (inventory requirements) under Senate Bill 39. Cigarette and Tobacco Products Notice 02-12 Notice of cigarette tax increase and inventory requirements. Cigarette and Tobacco Products Notice 04-04 Internet, telephone and mail order cigarette sales. Cigarette and Tobacco Products Notice 08-05 Monthly Reporting Forms Revisions and Additions Cigarette and Tobacco Products Notice 15-01 Cigarette Tax Increase and Inventory Requirements Cigarette and Tobacco Products Notice 16-01 PACT ACT REPORTING Cigarette and Tobacco Products Notice 16-05 Tax on Consumable Material for Electronic Cigarettes Cigarette and Tobacco Products Notice 16-06 Consumable Materials Cigarette and Tobacco Products Notice 17-12 Cigarettes, Electronic Cigarettes, Consumable Material and Other Tobacco Products Cigarette and Tobacco Products Notice 96-04 1996 Legislation Cigarette and Tobacco Products Notice 99-02 House Bill 2568 implementation notice. Cigarette and Tobacco Products Private Letter Ruling P-1998-03 What tobacco tax should be charged on. Cigarette and Tobacco Products Rev. Ruling 19-2011-02 Requirements for Maintaining Cigarette and Other Tobacco Product Invoices Cigarette and Tobacco Products Rev. Ruling 19-2011-03 Requirements for Displaying Cigarette and Tobacco Products Licenses Cigarette and Tobacco Products Session Law L. 2001 ch. 020 An Act concerning tobacco; relating to requirements for sale of cigarettes; amendingK.S.A. 2000 Supp. 50-6a02 and 50-6a03 and repealing the existing sections. Cigarette and Tobacco Products Session Law L. 2002 ch. 074 An Act concerning the affixing of cigarette tax stamps and meter impressions and payment of tax on roll-your-own tobacco. Cigarette and Tobacco Products Session Law L. 2008 ch. 135 AN ACT concerning reduced ignition propensity cigarettes. Cigarette and Tobacco Products Session Law L. 2009 ch. 110 AN ACT concerning tobacco; relating to the enforcement of the laws regarding the sale of cigarettes; amending K.S.A. 50-6a04 and repealing the existing section. Cigarette and Tobacco Products Session Law L. 2010 ch. 008 AN ACT concerning crimes and punishments; relating to smoking and cigarette sales; amending K.S.A. 21-3105, 21-4009, 21-4010, 21-4011, 21-4012 and 65-530 and K.S.A. 2008 Supp. 79-3301 and 79-3321 and repealing the existing sections; also repealing K.S.A. 21-4016 and 21-4017. Cigarette and Tobacco Products Corporate Income Tax Estate Tax Individual Income Tax Kansas Retailers' Sales Tax Privilege Property Tax Session Law L. 2002 ch. 185 (Amends Chapter 89)An Act relating to taxation; amending K.S.A. 12-187, 12-189, 17-4634, 17-7507, 79-2401a, 79-2803a, 79-3226, 79-3271, 79-3279, 79-3310 and 79-3312 and K.S.A. 2001 Supp. 17- 2036, 17-7503, 17-7504, 17-7505, 17-76,139, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-201w, 79-1476, 79-3295, 79-32,100a, 79-32,205, 79-32,206, 79-32,211, 79- 3311, 79-3603, 79-3620, 79-3635, 79-3703 and 79-3710 and repealing the existing sections; also repealing K.S.A. 12-189e and K.S.A. 2001 Supp. 79-3603, as amended by section 1 of 2002 Senate Bill No. 372. Cigarette and Tobacco Products Kansas Retailers' Sales Tax Session Law L. 2004 ch. 140 AN ACT concerning cigarettes; relating to sales by licensed dealers; sales tax requirements; shipment; providing penalties for certain unlawful acts; counterfeit cigarettes. Clean Drinking Water Fee Corporate Income Tax Corporation Franchise Corporation Franchise Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Estate Tax Food Sales Tax Refund Franchise Tax Gallonage Tax Grain Tax Homestead Property Tax Refunds Individual Income Tax Inheritance Tax Intangible Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Marijuana and Controlled Substances Mineral Severance Tax Motor Vehicle Fuel Tax Other Privilege Property Tax Public Water Supply Fee Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Vehicles Rental Excise Tax Water Protection Fee Withholding and Declaration of Estimated Tax (Not Categorized)