What did the 1996 Kansas cigarette and tobacco legislation change for dealers, minors, and vending machines?

Plain-English summary

This notice explains the 1996 Kansas cigarette and tobacco legislation (Cigarette and Tobacco Products Act), effective July 1, 1996.

Licensing and recordkeeping:

• Biennial Cigarette License fee: $12 -> $25 per location; Vending Machine License: $25 per machine.
• Dealers must keep cigarette sales records three years, available for inspection.

Sales to minors:

• It is now unlawful for anyone under 18 to possess or purchase (or attempt) cigarettes/tobacco -- a $25 fine.
• Selling or furnishing to a minor is punishable by a fine up to $200 (defense: reasonable cause plus the minor showed apparently official photo ID claiming legal age).

Vending machines: may not be located where minors have access, except (a) behind a counter/in an area minors can't enter, (b) in an adult-only commercial building/plant, or (c) with a lock-out device requiring manual activation per sale.

Fines and posting: the Secretary may impose an administrative fine up to $1,000 on violating retailers (with mitigation for completed employee training), and all retailers must post a notice that cigarettes and tobacco products may be sold only to persons 18 and older.

What this means for you

If you are a Kansas cigarette or tobacco dealer, retailer, or vending machine operator, the 1996 law raised your license fees, imposed three-year recordkeeping, banned sales to and possession by anyone under 18, restricted where vending machines may sit, and exposed you to administrative fines up to $1,000 plus a mandatory 18-and-older posting.

Common questions

Q: What is the penalty for selling cigarettes to a minor under the 1996 law?
A: A fine of up to $200, plus a possible administrative fine of up to $1,000 on the retailer; there is a reasonable-cause defense if the minor presented apparently official photo ID claiming legal age.

Q: Where can cigarette vending machines be located after July 1, 1996?
A: Not where minors have access, except behind a counter or in a minors-prohibited area, in an adult-only building or plant, or with a lock-out device requiring manual activation per sale.

Citations and references

• 1996 Kansas cigarette and tobacco legislation (Cigarette and Tobacco Products Act amendments)

Subject

Summary of 1996 Cigarette and Tobacco Legislation

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 96-04

Original ruling text

Notice
Notice Number: 96-04
Tax Type: Cigarette and Tobacco Products
Brief Description: 1996 Legislation
Keywords:
Effective Date: 07/01/1996

Body:
Division of Taxation

        Summary of 1996 Cigarette and Tobacco Legislation
 This notice is intended to explain a number of changes in the Cigarette and Tobacco Act. The 1996 Kansas Legislature passed
 a bill that, in general, provides for increased regulation of the sale of cigarettes and tobacco products, provides fines for
 cigarette and tobacco infractions, and changes licensing and recordkeeping requirements for cigarette wholesalers, vending
 machine owners, and retailers. All changes are effective July 1, 1996.
                                                     Licensing and Record keeping

 The biennial (every two years) fee for a Kansas Cigarette License increased from $12.00 to $25.00 per location; the biennial
 fee for a Kansas Cigarette Vending Machine License also increased to $25.00 per machine.

 Cigarette dealers (any person who manufactures or sells cigarettes) are required to preserve all records pertaining to the sale of
 cigarettes for three years. The records must be available for inspection by the Director of Taxation (or the Director's designee)
 at the dealer's business location.
                                                      New Regulations and Fines

 Sales to Minors

 It is now unlawful for any person under 18 to possess or attempt to possess cigarettes or tobacco products. It is also unlawful
 for a minor to purchase or attempt to purchase cigarettes or tobacco products. Both infractions are punishable by a $25 fine.

 The crime of selling or furnishing cigarettes or tobacco products to a minor is now punishable by a fine of up to $200. It is a
 defense to prosecution if the defendant had a reasonable cause to believe the person was 18 years of age or older, and the
 minor presented a driver's license, Kansas Identification card, or other official or apparently official document containing a
 photograph of the minor that claimed to establish the minor was of legal age at the time of purchase.

 Vending Machine Sales Restricted

 Vending machines for cigarette and tobacco products may no longer be located in any establishment or portion of an
 establishment that is open to minors, except when:
        l the vending machine is installed for use by the establishment's proprietor, the proprietor's agents or employees, and is
        located behind a counter or in a place or portion of the business that minors are prohibited by law from entering; OR
        l the vending machine is installed and used in a commercial building or industrial plant not customarily open to the
        public, and the machines are intended for the sole use of adult employees working in the building or plant; OR
        l the vending machine has a lock-out device that renders the machine inoperable and requires manual activation by the
        person supervising the operation of the machine each time cigarettes or tobacco products are purchased from the
        machine.

 Summary of 1996 Cigarette and Tobacco Legislation
 page 2



 Administrative Fines Established

 The Secretary of Revenue may now administer a fine of up to $1000 against cigarette retailers who violate the Cigarette and
 Tobacco Products Act. This fine may be in addition to, or instead of, any other civil or criminal penalty imposed. The
 Secretary may consider mitigating circumstances when the retailer has been cited for selling cigarettes or tobacco products to a
 minor if the retail employee who violated the act has completed a training program approved by the Secretary.

Page 2

 Posted Sales Notice Required

 All cigarette retailers are required to post and maintain in a conspicuous place in their business establishment a notice that
 states:


                                                    By law, cigarettes and tobacco products
                                                          may be sold only to persons
                                                           18 years of age and older.



 If you are a cigarette retailer, your poster is enclosed. Additional copies of this poster are available from the Kansas
 Department of Health and Environment, Landon State Office Building, KDHE/BCDHP, 900 SW Jackson, Room 901N,
 Topeka, Kansas, 66612, (913) 296-8916.

                                                             Taxpayer Assistance
                          If you have questions about these new provisions or their application, contact the office below.

                                                          Taxpayer Assistance Bureau
                                                        Kansas Department of Revenue
                                                              915 SW Harrision St.
                                                            Topeka, KS 66625-0001
                                                            Phone: (913) 296-0222
                                                     Hearing Impaired TTY: (913) 296-3909



 Enclosure


 Notice 96-04 (7/10/96)
 To: All Cigarette Dealers
 Re: 1996 Cigarette Legislation

Date Composed: 10/02/1997 Date Modified: 10/09/2001

                                                           Return to KSA Listing