Kansas 2025-2026 Regular Session

Kansas Senate Bill SB355

Introduced
1/21/26  
Refer
1/22/26  
Report Pass
2/6/26  
Engrossed
2/13/26  

Caption

Regulating the manufacture, wholesale and distribution of electronic cigarettes in this state and establishing licensure of electronic cigarette manufacturers.

Summary

SB 355 expands Kansas’s cigarette and tobacco products regulatory framework to expressly cover electronic cigarettes at multiple points in the supply chain. The bill creates a new licensure requirement for electronic cigarette manufacturers that sell into Kansas, including out-of-state manufacturers shipping products into the state, and requires an application, a $500 fee, and a surety bond. It also amends the Kansas cigarette and tobacco products act to define electronic cigarettes and electronic cigarette manufacturers, and to treat electronic cigarettes similarly to cigarettes and other tobacco products for licensing and distribution purposes. The bill further requires that wholesale transactions for cigarettes, electronic cigarettes, smokeless tobacco, and roll-your-own tobacco occur only between properly licensed entities, and it directs manufacturers, distributors, wholesalers, and retailers to verify the other party’s license before completing a sale. It also updates existing rules for internet, telephone, and mail-order sales by adding age-verification and certification requirements, labeling requirements for shipped cigarette packages, and reporting obligations for retailers selling cigarettes without Kansas tax indicia. The Department of Revenue must publish and maintain lists of active, suspended, and revoked licensees, and violations can trigger misdemeanor or felony penalties depending on the offense and repeat conduct.

Impact

The bill would amend several sections of the Kansas cigarette and tobacco products act to incorporate electronic cigarettes into the state’s tobacco regulatory and tax structure. It adds a new licensing category for electronic cigarette manufacturers, expands definitions of dealer, distributor, retailer, sale, and related terms to include electronic cigarettes, and requires licensed-only transactions across the supply chain. It also strengthens enforcement tools through license verification duties, public license lists, and criminal penalties for violations, while preserving existing cigarette tax-stamp and reporting requirements.

Sentiment

The available voting history suggests strong support for the bill: it passed Senate Emergency Final Action unanimously, 40-0, as amended. No committee transcript excerpts were provided, so there is no recorded debate in the supplied materials to indicate organized opposition or support beyond the final vote. The overall posture of the bill appears regulatory and enforcement-oriented, with broad legislative acceptance.

Contention

No specific points of contention are documented in the provided committee materials. Based on the bill text, the most likely areas of debate would be the new licensing fee and bond requirement for electronic cigarette manufacturers, the expansion of compliance obligations for wholesalers and retailers, and the increased penalties for violations. The bill also imposes additional verification and reporting duties on businesses selling tobacco products and vaping products, which could be viewed as burdensome by affected industry participants, though no explicit opposition is shown in the record provided.

Companion Bills

No companion bills found.

Previously Filed As

KS SB6

Providing a sales tax exemption for sales of electricity to residential premises by municipally owned or operated utilities.

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS SB8

Exempting the sale of firearms, firearms accessories, ammunition, firearm safes and firearm safety devices from the retatilers' sales tax.

KS HB2003

Establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, modifying the definition of household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax claims and citing the section as the homeowners' property tax freeze program, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value, providing for certain exclusions from the prohibition of paying taxes under protest after a valuation notice appeal and providing four prior years' values on the annual valuation notice.

KS HB2001

Authorizing the secretary of commerce to enter into agreements with major professional sports franchises to establish STAR bond projects for a major professional sports complex, providing for additional revenue sources, expanding the powers and discretion of the secretary and making other changes to the STAR bonds financing act to facilitate such projects, limiting the secretary’s authority to approve such projects to one year unless extended by the legislative coordinating council, authorizing the Kansas development finance authority to issue STAR bonds for such projects, transferring funds under certain circumstances from the state gaming revenues fund to the attracting professional sports to Kansas fund for the fiscal year ending June 30, 2025, and, if approved by the legislative coordinating council, for the fiscal year ending June 30, 2026.

KS SB1

Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, increasing the income tax credit amount for household and dependent care expenses, decreasing the privilege tax normal tax, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes, increasing the extent of property tax exemption for residential property from the statewide school levy, providing for certain transfers to the state school district finance fund and abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund.

KS SCR1604

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property and personal property mobile homes.

KS SB7

Authorizing federally licensed firearm dealers, in addition to county sheriffs, to receive applications for concealed carry licenses and forward such applications to the attorney general, prohibiting sheriffs from assessing any fee related to application services and allowing dealers to assess a fee related to application services not to exceed $20.

KS HB2004

Authorizing counties to propose an earnings tax for ballot question.

KS SB5

Authorizing counties to impose an earnings tax.

Similar Bills

KS HB2094

Authorizing the sale of electronic cigarettes in cigarette vending machines.

MO HB3206

Modifies provisions related to the regulation of certain tobacco products, alternative nicotine products, and vapor products

HI HB1573

Relating To Health.

IA SF612

A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions. (Formerly SSB 1153.) Effective date: 06/06/2025, 07/01/2025. Applicability date: 01/01/2025.

HI SB2410

Relating To Health.

IA HSB90

A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.(See HF 1052.)

IA SSB1153

A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.(See SF 612.)

IA HF1052

A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions.(Formerly HSB 90.)