Effective Monday, March 23, through Friday, April 3, the Kansas Attorney General’s Office will be operating at reduced on-site staffing levels. Please refer to our COVID-19 Resources page for additional information.

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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