Topeka ? New laws taking effect today:

Retail sales tax

Rate increases to 5.3 percent from 4.9 percent. Rate drops to 5.2 percent on July 1, 2004, and 5 percent on July 1, 2005.

Exemption for custom software sales is eliminated.

Rebates that poor families receive for the sales tax they pay on groceries increase.

Cigarette tax

Cigarette tax increases by 46 cents a pack, to 70 cents from 24 cents. It increases again on Jan. 1, by 9 cents, to 79 cents.

Inheritance taxes

Part of an inheritance tax law repealed in 1998 is re-enacted, to reimpose tax of between 10 percent and 15 percent on property inherited by nephews, nieces and non-relatives.

Individual income taxes

Income tax credits that poor, working families receive increase to 15 percent of the amount allowed for a similar federal tax credit, from 10 percent.

Corporate taxes

Annual franchise fees companies pay for the privilege of doing business in the state double, to $2 for every $1,000 of corporate shareholders’ equity attributable to Kansas or every $1,000 of a limited liability corporation’s net capital accounts located in Kansas. Minimum fee goes to $40, maximum to $5,000.

Motor fuels taxes

Motor fuels taxes increase 2 cents, to 23 cents per gallon for gasoline and 25 cents per gallon for diesel.

Vehicle registration

Registration fees for most cars increase $5, to $30. For light trucks and some sport utility vehicles, the increase also is $5, making it $40.

Vehicle title fees increase by $1, to $8 for new titles.

Death certificates

The Department of Health and Environment’s fees for death certificates increase by $1, to $12 for the first certified copy and $7 for each additional certified copy ordered at the same time.

Telemarketing ‘no call’

Consumers who want to avoid telemarketing calls can sign up for an industry “no call” list maintained by the Direct Marketing Assn. for five years, either by mail for free or through the Internet for $5.

Keg registration

Retailers must put numbered tags on kegs holding 4 gallons or more of beer and record a buyer’s name, address and driver’s license number and the purchase date. Store owners must keep the records until the rented keg is returned, or for six months if the keg isn’t returned.

KAN-ED network

Some money from fees added to Kansans’ telephone bills will pay for the construction of the KAN-ED network. The goal is to link all schools, libraries, hospitals and cities with a high-speed, broadband connection to foster educational and economic development.

Cockfighting ban

It is a misdemeanor to cause gamecocks to fight or injure each other, permit such fights or train birds to fight. Those crimes will be punished by up to a year in jail and a fine of up to $10,000. Previously, cockfighting fell under animal cruelty laws, but the lack of specific ban made it difficult to prosecute, some legislators said.

Shoplifting

If minors shoplift, their parents can be held responsible and fined up to $500.

Gun lawsuits

Only the state, not local or county governments, is allowed to sue for damages arising from the legal sale or manufacturing of firearms or ammunition. Local governments still can sue over breach of contract or defective products, however.

Domestic violence

It should be easier for people who believe they are being stalked to go to court to get a protection order, to prevent harassment or even contact from another person. Such orders are allowed in a “dating relationship.”

Common law marriages

The state no longer recognizes common law marriages in which one person is under 18.