Revenue Ruling

Ruling Number:19-2011-03
Tax Type:Cigarette and Tobacco Products
Brief Description:Requirements for Displaying Cigarette and Tobacco Products Licenses
Approval Date:09/22/2011

Office of the Secretary

Kansas Department of Revenue

September 22, 2011

Revenue Ruling No. 19-2011-03

Requirements for Displaying Cigarette and Tobacco Products Licenses

This revenue ruling clarifies the statutes and regulations as they pertain to displaying state issued licenses and permits concerning cigarettes and other tobacco products.

Effective as of the date of this revenue ruling, the Department is requiring that any license, issued under the Kansas Cigarette and Tobacco Products Act, K.S.A. 79-3301 et seq., be displayed in a conspicuous place on the licensed premise for the general public to inspect.

This ruling is applicable to all cigarette and tobacco products licenses issued by the Department of Revenue, including: Cigarette Retail Dealer, Vending Machine Operator, Show, Carnival, Catering Temporary, Cigarette Wholesale Dealer, Salesperson, and Distributor licenses.

The following information provides guidance for displaying the cigarette and tobacco licenses and permits held by Cigarette Retail Dealers, Vending Machine Operators, Cigarette Wholesale Dealers, Salesperson, Distributors and other.

State Issued Licenses and Permits Failure to comply with the applicable statutes, regulations and/or this ruling can result in administrative action for violation of the cigarette and tobacco products laws.

The agents and representatives designated by the Director of Taxation, including the Cigarette and Tobacco Enforcement Team, will verify compliance with the provisions of the applicable statutes, regulation and this ruling.

This revenue ruling replaces and supersedes all prior advice, revenue rulings and rulings that have been issued regarding this issue.

Additional copies of this revenue ruling, forms or publications are available from our web site, If you have any questions about Kansas cigarette and tobacco products laws or reporting requirements, please contact the Kansas Department of Revenue via e-mail at or call (785) 368-8222 choose option 5 followed by option 4. Address a written inquiry to Customer Relations, Cigarette Tax, Kansas Department of Revenue, 915 SW Harrison, Topeka, KS 66625-5000.

Nick Jordan
Secretary of Revenue

Date Composed: 09/26/2011 Date Modified: 09/26/2011