Kansas Administrative Regulations

Regulation Number:92-5-3
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Cigarette Tax
Tax Type:Cigarette and Tobacco Products
Brief Description:Manufacturer's salespersons.
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92-5-3 Manufacturer's salespersons. Manufacturer's salespersons shall not have in their possession packages of cigarettes other than sample packages, without the required Kansas tax indicia applied thereto. The salesperson's license shall at all times be posted in the vehicle used by the salesperson in the conduct of the salesperson's business. Cigarettes sold by a manufacturer's
salesperson to a retail dealer shall be evidenced by an invoice stating the retail dealer's name, address and retail license number. (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3304, 79-3313; effective Jan. 1, 1966; amended, E-67-
11, July 1, 1967; amended Jan. 1, 1968; amended May 1, 1985.)