Which Kansas monthly reports changed for cigarettes and roll-your-own tobacco from non-participating manufacturers beginning in December 2008?

Plain-English summary

Effective with the December 2008 reporting period, Kansas revised or added three cigarette and tobacco reports to better comply with the Kansas MSA Escrow Statute, K.S.A. 50-6a01 et seq.:

• Form CG-30, Sales of Non-Participating Manufacturer Cigarettes in Kansas, added boxes for original versus amended reports and a column showing whether stamped and sold packs were 20s or 25s. It was due with the normal reports by the 10th of each month.
• Form TB-31 was a new report for out-of-state distributors showing the brand and quantity of non-participating-manufacturer roll-your-own tobacco sold in Kansas. It was due by the 20th.
• Form TB-34 was a new report for in-state distributors showing purchases and sales of non-participating-manufacturer roll-your-own tobacco in Kansas. It was also due by the 20th.

The applicable new or revised form was mandatory for December 2008 and all later periods. If a business failed to submit the correct form, the Department would treat the report as incomplete and return it for resubmission.

What this means for you

Cigarette wholesalers

Use the revised CG-30 for non-participating-manufacturer cigarette sales, identify whether the filing is original or amended, report 20-pack versus 25-pack quantities, and meet the monthly 10th-day deadline.

Roll-your-own tobacco distributors

Out-of-state distributors used TB-31 for Kansas sales; in-state distributors used TB-34 for purchases and sales. Both forms required brand and quantity information and were due by the 20th.

Common questions

Q: When did the new reporting rules start?
A: With the December 2008 reporting period.

Q: Which form applied to non-participating-manufacturer cigarettes?
A: Revised Form CG-30, due with the normal reports by the 10th of each month.

Q: Which forms covered roll-your-own tobacco?
A: TB-31 for out-of-state distributors' Kansas sales and TB-34 for in-state distributors' purchases and sales, both due by the 20th.

Q: What happened if the correct form was not submitted?
A: The report was considered incomplete and returned with instructions to resubmit the correct information.

Citations and references

• K.S.A. 50-6a01 et seq. — Kansas MSA Escrow Statute.
• Forms CG-30, TB-31, and TB-34.

Subject

Monthly Reporting Forms Revisions and Additions

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 08-05

Original ruling text

Notice
Notice Number: 08-05
Tax Type: Cigarette and Tobacco Products
Brief Description: Monthly Reporting Forms Revisions and Additions
Keywords:
Approval Date: 11/14/2008

Body:
KANSAS DEPARTMENT OF REVENUE
DIVISION OF TAXATION

                                               NOTICE 08-05

November 14, 2008

TO: Cigarette Wholesalers and Tobacco Distributors
FROM: Steven A. Stotts, Director of Taxation

RE: Monthly Reporting Forms Revisions and Additions

Effective for the December 2008 reporting period, the Department has revised or added the following Cigarette and/or
Tobacco reporting forms in order to comply better with the Kansas MSA Escrow Statute, K.S.A. 50-6a01 et seq.:

Sales of Non-Participating Manufacturer (NPM) Cigarettes in Kansas (Form CG-30):

       o Additional check boxes to indicate whether the report is ‘Original’ or ‘Amended.’
       o Additional column to identify whether the number of packs stamped and sold are 20s or 25s.
       o The revised MSA (CG-30) form is due along with the normal reporting forms by the 10th of each month.

Sales of Non-Participating Manufacturer (NPM) Roll-Your-Own (RYO) Tobacco in Kansas by Out-of-State
Distributors (Form TB-31):

       o Additional form to capture brand and quantity of NPM roll-your-own tobacco sold.
       o The new MSA (TB-31) form is due along with the normal reporting forms by the 20th of each month.

Purchases and Sales of Non-Participating Manufacturer (NPM) Roll-Your-Own (RYO) Tobacco in Kansas by In-State
Distributors (Form TB-34):

       o Additional form to capture brand and quantity of NPM roll-your-own tobacco purchased and sold.
       o The new MSA (TB-34) form is due along with the normal reporting forms by the 20th of each month.

You must complete and submit the new or revised form that applies to your business for the December 2008 reporting
period and all future periods. If you do not complete and submit the correct form, your report will be considered
incomplete and will be returned to you with instructions to re-submit the correct information.

The forms are enclosed for your convenience. You may also obtain them from the Department’s website at
www.ksrevenue.org. Choose ‘Your Business,’ ‘Forms and Instructions,’ ‘Cigarette and Tobacco Licensing and Tax
Information,’ and then choose the appropriate monthly reporting form, or you can search for each form by number
(CG-30, TB-31, TB-34) from the home page.

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If you have questions or need additional information, please contact our office at the address below, or by calling
(785) 296-8672.

Date Composed: 11/14/2008 Date Modified: 11/14/2008

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