Kan. Admin. Regs. § 92-17-1 - Terms; distributor, retailer
(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.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.