Kansas Administrative Regulations
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 17 - TOBACCO PRODUCTS
Section 92-17-1 - Terms; distributor, retailer
Universal Citation: KS Admin Regs 92-17-1
Current through Register Vol. 43, No. 12, March 20, 2024
(a)
(1) Each person engaged in the business of
selling tobacco products in this state who brings or causes to be brought into
this state from without the state any tobacco products for sale shall be deemed
a distributor unless that person is a retailer who has purchased tobacco
products on a tax-paid basis from a licensed distributor.
(2) Each person who has one or more retail
outlets and who brings or causes to be brought into this state from without the
state tobacco products for sale by one of the retail outlets shall be deemed a
distributor; however, the retail outlet from which the tobacco products are
sold to the ultimate consumer shall be a retailer.
(b) Each person within the state, including a retailer, who purchases tobacco products upon which the tax has been unpaid from sources out of the state and brings those products into the state for resale shall be required to purchase a distributor's license and shall be responsible for the tax due on the products.
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