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Kansas Information









Tobacco Taxes


Kansas's excise tax per pack of cigarettes: $0.790
Kansas's excise tax collection for the
fiscal year ending June 2002: $49,197,000

Sales tax on tobacco products: 5.30%

Federal excise tax per pack of cigarettes: $0.39
Total federal excise tax collections in fiscal year 2002: $7,512,700,000



Who Profits from
Cigarette Sales?


click for larger view






Comparing Excise Taxes on Cigarettes, Beer and Wine









click for larger view

Number of six-packs of beer that must be sold in Kansas to produce the same state excise tax revenue generated by one carton of cigarettes: 69.1








click for larger view

Number of bottles of wine that must be sold in Kansas to produce the same state excise tax revenue generated by one carton of cigarettes: 117.8






Kansas Smokers' Contributions
to the State Economy - FY2002



In 2001, Kansas smokers comprised only 22.2%1 of the adult population in the state. Here is what they already pay because they choose to buy a legal product:





















Smokers Pay Excise Taxes2 $ 49,196,827
Smokers Pay Sales Taxes2 $ 31,326,450
Smokers Pay Tobacco Settlement Payments3 $ 59,590,643
  $ 140,113,920



Smokers' Economic/Tax Profile 2001


 



  • Income1











    Kansas smokers' median household income $ 37,842
    Kansas nonsmokers' median household income $ 44,161


  • Working Families Pay More1


    29.3% of Kansas smokers had household income LESS THAN $25,000


    13.0% of Kansas smokers had household income EQUAL TO or GREATER THAN $75,000


    The impact of smoker payments on the incomes of working families was more than THREE TIMES the impact on higher income smokers. Those who can afford it least pay a disproportionate percentage of their hard-earned income in smoker payments.



  • Smoker excise tax/sales tax/tobacco settlement payments liability in 20024



















    Total average paid per Kansas smoker in excise and sales taxes $ 183
    Cost per Kansas smoker for settlement payments to Kansas $ 136
    Total annual payments to Kansas per smoker $ 319
    Total annual payments to Kansas per nonsmoker $ 0



 


Kansas Smoker Facts 5



  • Total smokers' payments to Kansas in FY2002 were:

    • Nearly twice as large as FY2001 state excise taxes on alcoholic beverages ($77.9 million).
    • Eight times as large as FY2001 corporate franchise tax revenues ($16.9 million).
    • Larger than FY2001 oil and gas severance taxes ($101.5 million).

  • Total smokers' payments for FY2002 were large enough to support Kansas' FY2003 approved state general fund budgets for:

    • The University of Kansas ($104.3 million)
      OR
    • The Highway Patrol AND Kansas Bureau of Investigation COMBINED ($39.7 million)
      OR
    • Social and Rehabilitative Services Hospitals ($33.5 million) AND Agriculture and Natural Resources (23.9 million) AND Wichita State University ($65.8 million) COMBINED.











TOTAL SMOKER CIGARETTE PAYMENTS TO KANSAS
























 
Per year: $ 140,113,920
Per day: $ 383,611
Per hour: $ 15,984
Per minute: $ 266
Per second: $ 4



CIGARETTES DON'T PAY TAXES -
KANSAS SMOKERS DO!!


 


    1 Centers for Disease Control's Behavioral Risk Factor Surveillance System, 2001
    2 Orzechowski & Walker, Arlington, Virginia; from state revenue department.
    3 PriceWaterhouseCooper
    4 U.S. Census Bureau, 2000 state population and Centers for Disease Control's Behavioral Risk Surveillance System, 2001
    5 Sources: U.S. Census Bureau, Kansas Division of the Budget, The Governor's Budget Report, vol. 1: Descriptions and Budget Schedules FY2003, 1/09/02, online at http://da.state.ks.us/budget/gbr.htm; and Kansas Division of the Budget, Beginning FY2003 Allotments by Agency, 8/15/02, online at http://da.state.ks.us/budget/gbr.htm.
    6 American Economics Group, Inc., The U.S. Tobacco Industry in 1997: Its Economic Impact in the States.








Master Settlement Agreement Payments To Date



$197,348,902 has been paid to Kansas since the Master Settlement Agreement was signed on November 23, 1998.


 





Kansas Tobacco Laws


A summary of Kansas state law is provided below
(for specific questions regarding state law, contact your legal advisor.)

































Minimum Age Customers must be 18 years or older to purchase tobacco products. Buying cigarettes or tobacco products for persons under 18 is also prohibited.
Restricted Products Cigarettes, cigars, snuff, chewing tobacco or pipe tobacco.
Acceptable Forms of Identification A driver's license, Kansas non-driver's identification card or other official or apparently official document containing a photograph of the person and purporting to establish that the person is of legal age to purchase or receive cigarettes or tobacco products.
Fine/Penalty Schedule for Selling to Minors Violators will be subject to a minimum fine of $200. In addition, a civil fine may be imposed on licensees of up to $1,000 for a first violation and a graduated fine for subsequent violations within a three-year period. In determining the penalty to be imposed when a retailer’s employee violates the law, a mitigating circumstance is the employee’s completion of an approved training program.

The person charged with a violation shall be the individual directly selling, giving or furnishing the cigarettes or tobacco products to any person under 18 years of age or the retailer who has actual knowledge of such selling, furnishing or distributing by such individual or both.

Affirmative Defense An affirmative defense exists if the seller had reasonable cause to believe the purchaser was of legal age, and the purchaser presented an apparently official photo ID or document.
Minor Possession Minors who purchase, attempt to purchase, possess or attempt to possess tobacco products are subject to a fine of $25, and any tobacco products in their possession are subject to seizure.
Sign Requirement

Retailers must conspicuously post a sign in their establishment that reads:
    BY LAW, CIGARETTES AND TOBACCO PRODUCTS MAY BE SOLD ONLY TO PERSONS 18 YEARS OF AGE AND OLDER.

Compliance Checks As a condition of receiving federal substance abuse block grant funds, federal law requires the State of Kansas to conduct random, unannounced inspections of tobacco outlets to determine compliance rates. The Secretary of Revenue coordinates the inspections.
Visual Characteristics of a State-Issued License "NOT 18 UNTIL 00-00-0000" may appear in a green bar under the photo of a license holder under the age of 18.

After May 2004, licenses issued to drivers under age 21 will be vertical.
DISCLAIMER: This information summary is provided as a service of the Coalition, but is not intended to provide legal advice or analysis. These summaries are not intended to be complete representations of state law, which may contain additional rules and restrictions relating to tobacco products not mentioned in this summary, as well as retailing prohibitions related to matters including, but not limited to, state required training, minimum pack size, the sale of loose cigarettes and other restrictions. Retailers should not rely on these summaries as complete or accurate descriptions of applicable federal, state or local law. Users with questions about the law should seek the advice of counsel. Each state law is unique and possibly represents multiple legislative or regulatory acts. Local laws may differ. Check with local authorities for variations from state law. These summaries are not intended to be complete representations of state law.







The reprinting of this information from the Coalition, does not constitute a representation or admission by RJRT that such information is accurate, complete, or a proper characterization of the laws concerned. The Coalition for Responsible Tobacco Retailing is a cooperative effort among retailers, wholesalers and manufacturers who share a common goal: to do all they can to prevent tobacco sales to minors.







Plagiarism


An editorial submitted numerous times with different signatures has recently appeared in the Wichita Eagle and elsewhere where Kansas communities contemplate a smoking ban.  I've seen the same editorial in various newspapers across the country.  The editorial signed by members of the Anti Smokers HG&C claim there are 4,000 chemicals in second hand tobacco smoke and that thousands die each year from exposure to them, their leitmotif.


 At first I wasn't going to bother, after all it is amusing to read the yammering of these niggling people.  There is no sense in wasting my time illustrating the absurdity of these claims.  People believe the second hand tobacco smoke myth because they want to. But, the more I thought about what was said the more incredulous the claims became.


The anti smokers HG&C claim that effluvium from cigarettes, cigars, etc. is harmful.  Their intent is to scare the hell out of folks.  I say these clowns are liars, cheats, thieves, and cowards.


The 84th edition, the latest, of the CRC Handbook of Chemistry and Physics list about 11,000 chemicals.    Tobacco smoke has 4,000 of these chemicals in it?  Oooowee, that's a lot.  It is hard to believe.  Imagine one lowly little plant contains 36% of the known chemicals.  Potatoes, tomatoes, and eggplants are kissing cousins to tobacco.  Do they have the same number of chemicals in them?  Does DOW Chemical Company know about this?  They could save a lot of money.


The federal government publishes a biennial report, NTP, National Toxicology Program.  The latest report, 2002, added 16 new substances to its official list of "known" human carcinogens. These substances are "known" or "reasonably anticipate" to pose a risk. This new listing brings the total of substances in the report to 228, just a wee bit shy of 4,000.  *See below for excerpts from the report.  Yep, according to members of the anti smokers HG&C I guess tobacco smoke must have steroidal estrogen as well as many other just as comical substances in it.  Do you believe that? You can look up the list yourself.  Put NTP in the search section of your browser and go to the government page or any of the other non-government pages, the complete list is available.  See how many jokes you can come up with.  And be sure to note the dose required of each chemical compound required for toxicity.  I kind of estimated.  I figured you would have to spend at least thirty thousand years in the smokiest bar in the world to receive a toxic dose of any of the chemicals listed at the part per billions or trillions rate of any substance that might be contained or emitted in tobacco smoke.  Well, shoot there goes my get rich quick scheme on starting a chemical factory.  Don't think I will last 30,000 years. 


Now, here's the big lie.  Anti smokers claim that thousands die each year from exposure to second hand tobacco smoke, what a hoot.  Do you know of anyone?  I don't.  I've been trying to find someone for over 10 years.  I have offered a reward but no takers.  Millions of people have read the offer or heard me make the offer.  You can't get an infection from tobacco smoke, there are no germs, viruses, or bacteria present in tobacco smoke.  There are no pathogens of any kind.  The members of the anti smokers HG&C are execrable. 


This stuff is easy to look up.  I understand why legislators can't find this stuff, most of them can't read but the rest of you should at least be curious.  The thing that chaps my hide is that I am subjected to the profligate ravings of these jesters.  Oh well, perhaps they will dress up in their butthead costumes and parade for the TV audience.  At least I will get a chuckle.


I prefer a total ban on tobacco.  That way smokers would get out from under the oppressive laws and thievery, some call it taxes.  I am sure most smokers would rather deal with "black market" profiteers than the government and a bunch of fractious boobs.  Of course they would risk going to jail but big deal.  This will not happen because the government, public health quacks, and parasitic health groups would have to take a substantial pay cut.  The irony is that these pretentious self-righteous people live off of tobacco.


*Excerpts from the report:


The tenth edition of the report, was forwarded to Congress and released to the public by the Department of Health and Human Services. It was prepared by the National Toxicology Program, an arm of the HHS located at the National Institute of Environmental Health Sciences, one of the National Institutes of Health. The reports are published every two years after lengthy study and scientific reviews by three successive expert panels of government and non-government scientists. 


In a statement releasing the report, HHS Secretary Tommy Thompson today thanked "the hundreds of scientists who have contributed to this report through their original research or their careful reviews of these important studies. The public is well served by this dispassionate report that helps all of us ensure that the American public is made aware of potential cancer hazards."


The tenth report newly lists the group of hormones known as steroidal estrogens as "known human carcinogens." A number of the individual steroidal estrogens were already listed as "reasonably anticipated carcinogens" in past editions, but this is the first report to so list all these hormones, as a group. As with all the other medications listed, the Report on Carcinogens does not address or attempt to balance potential benefits of use of these products.


Also newly listed as "known" causes of cancer in humans are broad spectrum ultraviolet radiation, whether generated by the sun or by artificial sources; wood dust created in cutting and shaping wood; nickel compounds and beryllium and its compounds commonly used in industry. Beryllium and beryllium compounds are not new to the list but was previously listed as "reasonably anticipated to be a human carcinogen."


The report is mandated by Congress as a way for the government to help keep the public informed about substances or exposure circumstances that are "known" or are "reasonably anticipated" to cause human cancers. The report also identifies current regulations concerning these listings in an attempt to address how exposures have been reduced.


The report makes a distinction between "known" human carcinogens, where there is sufficient evidence from human studies and "reasonably anticipated" human carcinogens, where there is either limited evidence of carcinogenicity from human studies and/or sufficient evidence of carcinogenicity from experimental animal studies.


The report does not assess the magnitude of the carcinogenic risk, nor does it address any potential benefits of listed substances such as certain pharmaceuticals. Listing in the report does not establish that such substance presents a risk to persons in their daily lives. Such formal risk assessments are the responsibility of Federal, State, and local health regulatory agencies.

Tom Oyler
Wichita, KS


 






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