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KS Notice 23-01 Cigarette and Tobacco Products Tax 2023-07-01

What is the minimum age to buy tobacco products in Kansas, and what must retailers do?

Short answer: Kansas Notice 23-01 tells tobacco retailers that, under 2023 House Bill 2269, the minimum age to purchase tobacco products in Kansas changed to 21 years of age, effective July 1, 2023. This is a retail compliance notice, not a tax-rate change. Retailers must ensure any point-of-sale (POS) system changes are completed by July 1, 2023 so that no tobacco products are sold to anyone under 21. Retailers must also download and print the new posters (CG40E and CG40S) reflecting the age change from the Department's website and display them in a conspicuous location where the public can see them, as required by K.S.A. 79-3321(r).

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This page answers the general question as of 2023. Ezel answers yours, under current Kansas tax law, with citations.

Disclaimer: This is an official Kansas Department of Revenue Notice: public guidance the Department issues to explain Kansas tax law, most often a newly enacted statute. It states the Department's general interpretation and administration of the law; it does not have the force of law and is not a private ruling issued to any one taxpayer. It reflects the statutes, regulations, and rates in effect on its issue date and may since have been amended or superseded by a later notice or law change, so confirm it is still current before relying on it. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Kansas Notice 23-01 is a compliance notice for tobacco retailers from the Division of Taxation. Under 2023 House Bill 2269, the minimum age to purchase tobacco products in Kansas changed to 21 years of age, effective July 1, 2023.

The notice does not change any tax rate. Instead, it tells retailers two things they must do by July 1, 2023:

  • Update point-of-sale (POS) systems so that you and your staff do not sell tobacco products to anyone under 21; and
  • Download, print, and post the new posters (forms CG40E and CG40S) that reflect the age change. K.S.A. 79-3321(r) requires the poster to be displayed in a conspicuous location in your establishment where the public can see it. The posters are available on the Department's website.

Retailers with questions or needing help getting the posters can contact the Department at (785) 368-8222.

What this means for you

Tobacco retailers

  • Do not sell tobacco products to anyone under 21 on or after July 1, 2023.
  • Make sure your POS system enforces the new age by July 1, 2023.
  • Print the updated CG40E and CG40S posters and display them conspicuously, as K.S.A. 79-3321(r) requires.

Common questions

What is the new minimum age? 21 years of age, effective July 1, 2023.

What law made the change? 2023 House Bill 2269.

What must a retailer post? The updated CG40E and CG40S posters, in a conspicuous location visible to the public, as required by K.S.A. 79-3321(r).

Is this a tax change? No -- it is a retail age-restriction and posting requirement for tobacco products, not a change to any tax rate.

Citations and references

  • House Bill 2269 (2023) -- changed the minimum age to purchase tobacco products in Kansas to 21, effective July 1, 2023.
  • K.S.A. 79-3321(r) -- requires the age-notice poster to be posted conspicuously where the public can see it.

Source

Original ruling text

Division of Taxation
120 SE 10th Avenue Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor

                                      NOTICE 23-01

In the 2023 legislative session, HB2269 was passed and signed by the Governor. HB2269
changes the minimum age to purchase tobacco products in the state of Kansas to 21 years of age,
effective July 1, 2023.

You will need to ensure that any POS system changes are completed by July 1, 2023, to assist
you and your staff so that you do not sell tobacco products to anyone under 21 years of age.

You will need to go to the Department's website,
https://www.ksrevenue.gov/bustaxtypescig.html, and download and print the new Posters
(CG40E and CG40S) reflecting the age change. The Poster is required by K.S.A. 79-3321(r) to
be posted in your establishment where it can be seen by the public (conspicuous location).

Please contact our office if you have any questions or need assistance getting the posters at (785)
368-8222, press option 5, then option 4, then option 1.

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