Kansas Statutes Chapter 79. Taxation § 79-3398. Exceptions to applicability of act

(a) Cigarettes allowed to be imported or brought into the United States for personal use; and

(b) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555(b) and any implementing regulations, except that this act shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.