Tax on privilege of selling tobacco products

79-3371. Tax on privilege of selling tobacco products. A tax is hereby imposed upon the privilege of selling or dealing in tobacco products in this state by any person engaged in business as a distributor thereof, at the rate of ten percent (10%) of the wholesale sales price of such tobacco products. Such tax shall be imposed at the time the distributor (a) brings or causes to be brought into this state from without the state tobacco products for sale; (b) makes, manufactures, or fabricates tobacco products in this state for sale in this state; or (c) ships or transports tobacco products to retailers in this state to be sold by those retailers. History: L. 1972, ch. 375, § 2; July 1. CASE ANNOTATIONS 1. Applied; allegations of payment of tobacco products tax would be avoided not upheld. Kansas Tobacco-Candy Distributors and Vendors, Inc. v. McDonald, 214 Kan. 67, 72, 519 P.2d 1110. 2. Various constitutional objections to act considered; constitutionality upheld. Kansas Tobacco-Candy Distributors and Vendors, Inc. v. McDonald, 214 Kan. 67, 68, 69, 519 P.2d 1110. 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