79-3399. Tax on electronic cigarettes imposed; rates; inventory tax. (a) On and after July 1, 2017, a tax is hereby imposed upon the privilege of selling or dealing in electronic cigarettes in this state by any person engaged in business as a distributor thereof, at the rate of $.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof. For electronic cigarettes in the possession of retail dealers for which tax has not been paid, tax shall be imposed under this subsection at the earliest time the retail dealer: (1) Brings or causes to be brought into this state from without the state electronic cigarettes for sale; (2) makes, manufactures or fabricates electronic cigarettes in this state for sale in this state; or (3) sells electronic cigarettes to consumers within this state.
(b) "Consumable material" means any liquid solution or other material that is depleted as an electronic cigarette is used.
(c) The secretary of revenue shall adopt rules and regulations to implement the provisions of this section.
History: L. 2015, ch. 99, § 12; L. 2016, ch. 84, § 5; L. 2017, ch. 96, § 25; June 22.
Structure Kansas Statutes
Article 33 - Cigarettes And Tobacco Products
79-3302 Title and purpose of act.
79-3303 Licenses and permits; requirements relating to vending machines.
79-3304 License and permit fees and bond; qualifications for license.
79-3306 License; application forms; issuance.
79-3309 Suspension or revocation of license.
79-3310 Tax on cigarettes imposed; rates.
79-3310c Inventory tax on cigarettes; procedures for payment.
79-3311a Stamps; minimum number of cigarettes; liability for tax.
79-3316 Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
79-3323 Contraband goods; seizure.
79-3324a Contraband goods; seizure and sale; disposition of proceeds.
79-3326 Duties of director; enforcement of act.
79-3328 Expenses of enforcement.
79-3329 Unconstitutionality of part.
79-3334 Active cigarette and tobacco licensees, list.
79-3335 Counterfeit cigarettes; seizure; penalties.
79-3336 Conviction for violation; defined.
79-3371 Tax on privilege of selling tobacco products.
79-3373 Distributor's license.
79-3374 License fees; surety bond; application for each place of business.
79-3375 Issuance, expiration and display of licenses; license not transferable.
79-3377 Certain records required of distributor; access to premises.
79-3378 Monthly tax returns; remittance of tax; deficiencies.
79-3379 Refunds and credits of tax.
79-3387 Disposition of revenues.
79-3388 Tobacco products not exempt from sales tax.
79-3391 Administrative fines; cigarette and tobacco products regulation fund created.
79-3392 Application of certain laws to taxes under act.
79-3393 Cigarette or tobacco infraction; procedure.
79-3394 Use of minors to determine compliance, limitations.
79-3396 Failure to file; penalty.
79-3397 Enforcement of act; civil liability for violation of act.
79-3398 Exceptions to applicability of act.
79-3399 Tax on electronic cigarettes imposed; rates; inventory tax.