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to raise its tobacco purchasing age to 21, gradually from 2005 to 2008

Use Tax on Non-Business Purchases Individual Kansas consumers buying goods in other states or through mail-order companies, over the Internet, or from TV, magazine, and newspaper ads must pay Kansas consumers use tax on these purchases if the seller does not charge the Kansas retailers use tax percentage for the consumers location

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Please note: Persons under 21 years of age are allowed to sell tobacco products to persons of legal age, provided however, that they are under the supervision of a person of legal age