Kansas Statutes
§ 12-142 — Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception
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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Kansas § 12-142 (Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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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