Kansas Statutes
§ 12-142 — Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception
Kansas § 12-142
This text of Kansas § 12-142 (Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Kan. Stat. Ann. § 12-142 (2026).
Text
No city shall impose a retailers' sales tax, excise tax or tax in the nature of an excise upon the sale of cigarettes as defined by K.S.A. 79-3301 or cereal malt beverages and malt products as defined by K.S.A. 79-3817, including wort, liquid malt, malt syrup and malt extract other than a retailers' sales tax levied under the provisions of this act.
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Related
Legislative History
L. 1961, ch. 458, § 2; L. 1973, ch. 393, § 28; April 30.
Nearby Sections
15
§ 12-1,102
Same; definitions§ 12-1,103a
Same; tax situs§ 12-1,106
Same; time of payment; collection§ 12-1,107
Same; disposition of tax receipts§ 12-1,109
Same; exemptions§ 12-1,110
Same; rules and regulations§ 12-1,120
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Bluebook (online)
Kansas § 12-142, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/12-142.