Tobacco Enforcement Unit

Frequently Asked Questions

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)

Tobacco Enforcement

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