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Guidelines to apply for Cigarette and Tobacco Product license in the State of Kansas

Retail Dealer: Retail dealer means a person, other than a vending machine operator, in possession of cigarettes for the purpose of sale to a consumer.

Wholesale dealer: Wholesale dealer means any person who sells cigarettes to other wholesale dealers, retail dealers, vending machine operators and manufacturer‘s salespersons for the purpose of resale in the State of Kansas.

Vending machine distributor means any person who sells cigarette vending machines to a vending machine operator operating vending machines in the State of Kansas.

How to apply for tobacco product licenses in the state of Kansas?

Distributor License: Every person who is engaged in the business of selling or trading tobacco products in Kansas is required to first obtain a license from the Kansas Department of revenue on prescribed formTB-84 available on the website. Application for distributor license should mention:

  • Name of the applicant, if the applicant is a corporation, then the name and address of each officer. If the applicant is a firm, partnership or association, the name and address of each of its members.
  • Address of the principal place of business in the Kansas.

How much is the distributor license fee?

Distributor of tobacco products has to pay a fee of $25 but if a distributor applying for a license between June and December of the year, he or she will be required to pay only one-half of the license fee.

A separate application for a license shall be made for each place of business at which a distributor proposes to engage in business.

Who is required to submit surety bond?

A tobacco distributor applying for license in the Kansas is required to submit a corporate surety bond issued by a surety company authorized to do business in this state. The surety bond amount is determined by the director in the prescribed form available on the DOR website.

How can I apply for Wholesale Dealer License?

Wholesale Dealer: Every person who sells cigarettes to other wholesale dealers, retailer‘s dealers and others is required to obtain a license from the DOR on form CG-109.

Wholesaler applying for the tobacco license are also required to submit a surety bond of amount $1,000 on form CG-106 Wholesaler Cigarette Dealer License Bond. The license fee is $50 and the license is valid for one year.

Please note that if any person acting as a salesman for your wholesale business in order to deliver tobacco product to different dealers, he or she has to apply to the department for a wholesale salesman ID. Same application form CG-109 is used for applying for the ID with a fee of $20.

What are the requirements for obtaining a retail license in Kansas?

If you are starting business selling cigarettes from a retail location in the State of Kansas, you have to first apply for the retail dealer license on form CG-109 Application for cigarette license. This form is available on the Kansas DOR website.

Please note that you have to provide a complete list of wholesalers with their names and addresses from whom you get your cigarette supplies for your retail location.

License fee for retail dealer is $25 for each retail location. Each retail license is valid for two years and can be renewed by applying in the same manner along with the appropriate renewal fee.

You also need to apply for a license if you are selling cigarette through a show, carnival catering service. The same application is used for applying for a separate license but the license fee is $50. For this license, you have to provide the complete list of locations where you intend to sell cigarettes and a complete list of names and addresses of wholesalers from whom you are buying your cigarettes.

If your original retail license has been lost, stolen or destroyed, you can apply for duplicate retail license on form CG-96 with a fee of $2.

How can I obtain vending machine license?

Any person selling cigarettes through a vending machine is required by the State to apply for a vending machine operator’s master license on prescribed form CG-109 on the DOR website. In addition to this, a separate permit is also needed for each vending machine operated by the operator.

A single application can be used for the vending machine operator‘s master license and for all permits for vending machines operated by the operator.

The applicant is required to provide the brand name and serial number of each machine and such other information on form CG-83as required by the department.

How much is the fee for vending machine license?

There is no fee for vending machine operator license. But a $25 is charged for each vending machine permit. Each permit is valid for two years.

What are the licensing requirements for vending machine distributors?

State of Kansas also requires every person who is in the business of distribution of vending machines in the state to apply to vending machine distributor license on form CG-103. License fee for Distributor of vending machines is $50.

On or before the 10th day of each month, each vending machine distributor shall report to the director, on forms provided by the director, all sales of cigarette vending machines by the distributor to persons in the state of Kansas during the preceding month; the name and address of the purchaser; and the brand name, serial number and sale price of the machines.

Tax rates on tobacco products in Kansas:

Cigarettes: $1.29 per pack of 20 cigarettes.
OTP: 10% of the wholesale price.

What are the reporting requirements for cigarette and tobacco products?

  • Every wholesale dealer shall report to the director on or before the 10th day of each month, stating the amount of cigarettes sold during the preceding month and the amount of all cigarettes returned to the manufacturer on form CG-8.
  • Every distributor with a place of business in this state shall file a return on form TB-43 on or before the 20th of each month with the director showing the quantity and wholesale sales price of each tobacco product. Likewise, every licensed distributor outside this state is required to file a return showing the quantity and wholesale sales price of each tobacco product shipped or transported to retailers in the Kansas.

What are the penalties for non-filing of tobacco and cigarette returns?

If a person fails to file a return of tax along with the tax payment, he or she will have to pay an additional amount of tax equal to 1% of the unpaid amount of tax for each month up to a maximum 24%. Further an interest can also be charged for the amount of tax not paid.

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