Taxes required for Internet tobacco sales
Kansas Department of Revenue is providing Kansas taxpayers the ability to voluntarily report and remit taxes due on cigarettes purchased without tax.
When a Kansas resident purchases and receives cigarettes through mail order or the Internet, there still is the requirement that the cigarette tax be paid. When the purchase is made from out-of-state retailers who did not collect the tax, the burden of paying the tax shifts to the consumer.
Kansas law requires all cigarettes to have a 79 cent per pack or $7.90 per carton tax on cigarettes bought in Kansas.
In addition to the cigarette tax, there also is a consumers' use tax that is due on the total purchase amount. The consumers' use tax includes a state rate of 5.3 percent plus any city and county tax. For voluntary remittance, 7.2 percent is being used which represents a statewide average rate of state and local tax rates.
The form to remit cigarette tax can be found on the department of revenue website at www.ksrevenue.org/cigform.htl. To obtain the form by mail, call (785) 296-4937.
Kansas Department of Revenue periodically receives information about Kansas residents who have purchased untaxed cigarettes or other tobacco products from the Internet. Vendors who sell cigarettes and other tobacco products via interstate commerce are required by federal law to report those sales to the state of destination.
Taxpayers who have questions should call (785) 368-8222.
