{"data":{"id":"us-ks/k.s.a.-12-142","jurisdiction":"us-ks","citation":"K.S.A. 12-142","heading":"Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception.","body":"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.","path":["Chapter 12.—CITIES AND MUNICIPALITIES","Article 1.—GENERAL PROVISIONS"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch12/012_001_0042.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:10:08Z","sha256":"f6ce8fc8d5bb807c0edc14e023c146ea2d19e61249abf7a83d7024ce47ea3e78","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-12-140","next":"us-ks/k.s.a.-12-143"},"notice":"GroundRules: Original legal text. Not legal advice."}