Kansas Tobacco Sales Taxes 2017 Kansas: Tobacco Excise Taxes

Kansas:

Kansas Cigarette and Tobacco Excise Taxes

Total Kansas Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$1.29 / pack $5.89 / pack 25th / 51

In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Kansas and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.


Kansas Tobacco Sales Taxes 2017 Current Kansas Tobacco Excise Tax Rates

Kansas has average taxes on cigarettes compared to other states in the United States

The primary excise taxes on tobacco in Kansas are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 79 cents per pack of 20 cigarettes and 99 cents per pack of 25 cigarettes. There is also a 10% of wholesale price tax for tobacco products.


Kansas cigarette sales tax rate

Kansas Cigarette Tax - $1.29 / pack

In Kansas, cigarettes are subject to a state excise tax of $1.29 per pack of 20. Cigarettes are also subject to Kansas sales tax of approximately $0.36 per pack, which adds up to a total tax per pack of $1.65.

The average cost of a pack of cigarettes in Kansas is $5.89, which is the 25th highest in the United States.


Kansas Other Tobacco Products sales tax rate

Kansas Other Tobacco Products Tax - 10% / Wholesale Price

In Kansas, other tobacco products are subject to a state excise tax of 10% / wholesale price as well as federal excise taxes (listed below).

As of 7/2016, Kansas applies a $0.20/milliliter tax to e-cigarette and vaping liquid.


Payment of Kansas Tobacco Excise Taxes

Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes are due on the 10th day of the next month and the 20th of each month for tobacco products.


Federal Tobacco Sales Taxes 2017 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Kansas also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:

Cigars and Cigarettes

Small Cigarettes $50.33 per 1,000 cigarettes, or $1.01 per pack of 20
Large Cigarettes $105.69 per 1,000 cigarettes, or $2.11 per pack of 20
Small Cigars $50.33 per 1,000 cigars, or $1.01 per pack of 20
Large Cigars 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each

Other Tobacco Products

Pipe Tobacco $2.8311 per pound, or $0.1769 per one-ounce tin
Chewing Tobacco $0.5033 per pound, or $0.0315 per one-ounce tin
Snuff $1.51 per pound, or $0.0944 per one-ounce tin
Roll-your-own Tobacco $24.78 per pound, or $1.5488 per one-ounce tin

There are also federal excise taxes on cigarette rolling paper and cigarette tubes.



  Back to Kansas Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/kansas/tobacco