Kan. Stat. Ann. § 79-3310
Tax on cigarettes imposed; rates
Kansas · Kansas Statutes Annotated Chapter 79 — Taxation · Status: effective
Cite this
- Citation
- Kan. Stat. Ann. § 79-3310, Tax on cigarettes imposed; rates, Kansas, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2618557
- Permanent ID
ys:prov:2618557@1- SHA-256
e565af507d03a0eb31bde01a84e290c67d477b5906476f4994598159dee56f96
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.