Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception

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. Law Review and Bar Journal References: "City Home Rule in Kansas," Wright W. Crummett, 9 W.L.J. 1, 12 (1969). Incompatible with home rule amendment, "State Control of Local Government in Kansas: Special Legislation and Home Rule," Barkley Clark, 20 K.L.R. 631, 678 (1972). Attorney General's Opinions: County and city retailers' sales taxes; other city and county excise taxes prohibited. 85-86. CASE ANNOTATIONS 1. Cited in upholding authority of city to impose occupational tax. Callaway v. City of Overland Park, 211 Kan. 646, 649, 650, 508 P.2d 902. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026