Cigarette Tax Payment for Internet and Mail Order Purchases (Voluntary)
The Department of Revenue is providing Kansas taxpayers the ability to voluntarily report and remit the taxes due on cigarettes purchased without tax. When a Kansas resident purchases and receives cigarettes through mail order or the Internet there is still the requirement that the cigarette tax be paid. When the purchase is made from retailers who did not collect the tax, the burden of paying the tax shifts to you, the consumer.
Kansas law requires all cigarettes to have a 79 cents per pack ($7.90 a carton) tax on cigarettes brought into Kansas. The statute cite that levies the tax is K.S.A. 79-3301 et.seq.
In addition to the cigarette tax, there is also Consumers' Use tax due on the total purchase amount. The Consumers Use tax consists of a state rate of 6.15 percent plus any city and county tax. For the voluntary remittance form, Consumers' Use tax of 7.70 percent is being used, which represents a statewide average rate of state and local tax rates.
The Voluntary Remittance of Cigarette Tax form allows you to report and pay the taxes due. Complete the form and submit along with payment to the address provided on the form. The form asks for the name of the web site where the cigarettes were purchased and purchase dates to ensure the department does not bill you for these same purchases upon receipt of sales data from the retailers. If you need additional lines to report your purchases, please include this information on a separate sheet.
Inquiries regarding the cigarette tax can be made by contacting the Cigarette Tax Section at 785-368-8222 or you can email Miscellaneous.Tax@kdor.ks.gov.
Voluntary Remittance of Cigarette Tax form (fillable PDF).