Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:12-142
Chapter Title:CITIES AND MUNICIPALITIES
Article Title:GENERAL PROVISIONS
Tax Type:Individual Income Tax; Kansas Retailers' Sales Tax; Property Tax
Brief Description:Cities prohibited from imposing sales or excise taxes on
sales of cigarettes or cereal malt beverages or products; exception.
Keywords:


Body:

12-142. Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception. No city shall impose a retailers' sales tax, excise tax or tax in the nature of an excise upon the sale of cigarettes as defined by K.S.A. 79-3301 or cereal malt beverages and malt products as defined by K.S.A. 79-3817, including wort, liquid malt, malt syrup and malt extract other than a retailers' sales tax levied under the provisions of this act.
History: L. 1961, ch. 458, 2; L. 1973, ch. 393, 28; April 30.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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