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

SB 355 requires all electronic cigarette manufacturers selling in Kansas - whether based in-state or shipping from out-of-state - to obtain a state license from the Director of Taxation. This affects manufacturers directly by mandating a $500 application fee, a corporate surety bond, and detailed business disclosures (like addresses and ownership). Key provisions include requiring licenses for all sales channels (including distributors/retailers), prohibiting license transfers, and mandating visible display of licenses at business locations. The bill aims to regulate e-cigarette manufacturing, wholesale, and distribution under Kansas' tobacco product laws.