Kansas Statutes Annotated
Updated Through the 2015 Legislative Session

Previous
Statute Number:79-3310
Chapter Title:TAXATION
Article Title:CIGARETTES AND TOBACCO PRODUCTS
Tax Type:Cigarette and Tobacco Products
Brief Description:Tax on cigarettes imposed; rates.
Keywords:


Body:

79-3310.Tax on cigarettes imposed; rates.There is imposed a tax upon all cigarettes sold, distributed or given away within the state of Kansas. On and after July 1, 2015, the rate of such tax shall be $1.29 on each 20 cigarettes or fractional part thereof or $1.61 on each 25 cigarettes, as the case requires. Such tax shall be collected and paid to the director as provided in this act. Such tax shall be paid only once and shall be paid by the wholesale dealer first receiving the cigarettes as herein provided.
The taxes imposed by this act are hereby levied upon all sales of cigarettes made to any department, institution or agency of the state of Kansas, and to the political subdivisions thereof and their departments, institutions and agencies.
History:L. 1933, ch. 122, 10 (Special Session); L. 1935, ch. 309, 2; L. 1939, ch. 329, 9; L. 1947, ch. 459, 1; L. 1957, ch. 505, 1; L. 1964, ch. 37, 1 (Budget Session); L. 1965, ch. 529, 1; L. 1967, ch. 498, 7; L. 1970, ch. 396, 1; L. 1983, ch. 329, 1; L. 1984, ch. 357, 2; L. 1985, ch. 327, 1; L. 2002, ch. 185, 1; L. 2015, ch. 99, 29; July 1.



Date Composed: 12/03/2015 Date Modified: 12/04/2015

Previous