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Session of 1999
          SENATE BILL No. 279           By Senator Biggs           2-10          

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  9             AN  ACT concerning the sale or distribution of tobacco products; amend-
10             ing K.S.A. 79-3371 and repealing the existing section.
11      
12       Be it enacted by the Legislature of the State of Kansas:
13             Section  1. K.S.A. 79-3371 is hereby amended to read as follows: 79-
14       3371. A tax is hereby imposed upon the privilege of selling, distributing
15       or dealing in tobacco products in this state by any person engaged in
16       business as a distributor thereof,. Such tax shall be imposed at the rate of
17       ten percent (10%) 10% of the wholesale sales price of such tobacco prod-
18       ucts. Distributors of samples of tobacco products shall pay the tax imposed
19       by this subsection on such samples. The tax shall be imposed at the rate
20       of 10% of the wholesale value of such products. Such tax shall be imposed
21       at the time the distributor (a) brings or causes to be brought into this
22       state from without the state tobacco products for sale or distribution as
23       a sample; (b) makes, manufactures, or fabricates tobacco products in this
24       state for sale or distribution as a sample in this state; or (c) ships or
25       transports tobacco products to retailers in this state to be sold by those
26       retailers. 
27       Sec.  2. K.S.A. 79-3371 is hereby repealed.
28        Sec.  3. This act shall take effect and be in force from and after its
29       publication in the statute book.