Kansas Clean Indoor Act
For information and resources pertaining to the Kansas Indoor Clear Air Act, visit the Kansas Smoke-Free website at www.kssmokefree.org.
Online Tobacco Purchases FAQs
Kansas residents purchasing cigarettes or other tobacco products from unlicensed internet retailers may be subject to civil, tax, and/or criminal penalties. The following is for informational purposes only:
- Each pack of cigarettes sold in the state of Kansas must have a Kansas cigarette tax stamp affixed. See K.S.A. 79-3310, 79-3311.
- It is illegal to possess, except as otherwise noted in the Kansas Cigarette and Tobacco Products Act, more than 200 cigarettes without tax stamp affixed. K.S.A. 79-3321. (For example, two cartons containing ten, 20-pack cigarettes equals 200 cigarettes)
- Only Licensed Retail Dealers may sell to consumers. K.S.A. 79-3301(q).
- Any person found violating the Kansas Cigarette and Tobacco Products Act shall be guilty of a misdemeanor and upon conviction, subject to a fine of up to $1,000 or imprisonment for not more than one year, or both. K.S.A. 79-3322.
- Sales tax must be paid on cigarettes (or tobacco products) purchased in Kansas. See K.S.A. 79-3603.
- Cigarettes (or tobacco products) purchased outside of Kansas for use in the state of Kansas are subject to a compensating use tax if the item would have been subject to the sales tax if purchased in Kansas. K.S.A. 79-3703.
- If a retailer located outside the state of Kansas fails to collect the use tax, the consumer is responsible for remitting it to the Kansas Department of Revenue. K.S.A. 79-3705A.
Kansas Tobacco Enforcement FAQs
Frequently Asked Questions ("FAQs") Regarding Tobacco Enforcement (pdf)