Do you need to lay out cement backer board if you are creating a floor out of tiles? It is in a kitchen so there is not much exposure to water as there would be in a bathroom.

Depends on what the floor is or subfloor that you will be putting the tiles on. If it's concrete then no cement backer board is needed as long as the concrete is level and in good shape.

It's on the mid level of the house so I'm pretty sure there's no concrete due to weight. The floor is the last part of the kitchen I am doing. I know that there is two layers of laminate flooring from previous owners but I haven't removed the flooring yet to see what is under the second layer. It's not possible to lay tile on anything other than concrete or cement backer board?

It's on the mid level of the house so I'm pretty sure there's no concrete due to weight. The floor is the last part of the kitchen I am doing. I know that there is two layers of laminate flooring from previous owners but I haven't removed the flooring yet to see what is under the second layer. It's not possible to lay tile on anything other than concrete or cement backer board?
If it's a wood subfloor it will expand and contract and cause your tiles to move and joints separate and possibly crack the tiles. 1/4" cement backer board should be used.
How to Install Tile Backer Board On a Wood Subfloor: Install Tile Backer Board On A Wood Subfloor | Floors | Reader's Digest (http://www.rd.com/your-home/ask-the-handyman/how-to-install-tile-backer-board-on-a-wood-subfloor/article33436.html)