LIQUOR ENFORCEMENT TAX

K.S.A. ch. 79, art. 41

in effect

K.S.A. 79-4101 Imposition and rate of tax.

79-4101. Imposition and rate of tax. (a) For the purpose of providing revenue which may be used by the state, counties and cities in the enforcement of the provisions of this act, from and after the effective date of this act, for the privilege of engaging in the business of selling alcoholic liquor by retailers, microbreweries, microdistilleries or farm wineries to consumers in this state or selling alcoholic liquor or cereal malt beverage by distributors to clubs, drinking establishments, public venues or caterers in this state, there is hereby levied and there shall be collected and paid a tax at the rate of 8% upon the gross receipts received from: (1) The sale of alcoholic liquor, cereal malt beverage and nonalcoholic malt beverage by retailers; (2) the sale of alcoholic liquor by microbreweries, microdistilleries or farm wineries to consumers within this state; and (3) the sale of alcoholic liquor or cereal malt beverage by distributors to clubs, drinking establishments, public venues or caterers in this state. (b) The tax imposed by this section shall be in addition to the license fee imposed on distributors, retailers, microbreweries, microdistilleries and farm wineries by K.S.A. 41-310 , and amendments thereto. (c) As used in this section, the term "retailer" means the same as such term is defined in K.S.A. 41-102 , and amendments thereto. L. 1949, ch. 242, § 117; L. 1958, ch. 35, § 1 (Special Session); L. 1965, ch. 536, § 1; L. 1983, ch. 332, § 1; L. 1984, ch. 363, § 1; L. 1987, ch. 182, § 109; L. 1987, ch. 182, § 110; L. 2012, ch. 144, § 45; L. 2019, ch. 18, § 3; April 1. Revisor's Note: Section was amended twice in 1983 session, see also 79-4101a. CASE ANNOTATIONS 1. Intent of act is to tax all alcoholic liquor unless specifically exempted. State v. Payne, 183 Kan. 396, 400, 327 P.2d 1071.

K.S.A. 79-4101a

K.S.A. 79-4102 Tax paid by purchaser and collected by seller.

79-4102. Tax paid by purchaser and collected by seller. The tax levied under K.S.A. 79-4101 , and amendments thereto, shall be paid by the consumer or user to the retailer, microbrewery, microdistillery or farm winery or by the club, drinking establishment, public venue or caterer to the distributor. It shall be the duty of each retailer, microbrewery, microdistillery, farm winery or distributor in this state to collect from the purchaser the full amount of the tax imposed by this act, or an amount equal as nearly as possible or practicable, to the average equivalent thereof. L. 1949, ch. 242, § 118; L. 1983, ch. 161, § 23; L. 1987, ch. 182, § 111; L. 1987, ch. 182, § 112; L. 2012, ch. 144, § 46; July 1. CASE ANNOTATIONS 1. Intent of act is to tax all alcoholic liquor unless specifically exempted. State v. Payne, 183 Kan. 396, 400, 327 P.2d 1071.

K.S.A. 79-4103 Time for returns and payment of tax; forms; extension of time.

79-4103. Time for returns and payment of tax; forms; extension of time. On or before the 25 th day of each calendar month, every person engaged in the business of selling alcoholic liquor at retail, every microbrewery selling beer to consumers, every microdistillery selling spirits to consumers, every farm winery selling wine to consumers in this state and every distributor selling alcoholic liquor or cereal malt beverage to clubs, drinking establishments, public venues or caterers in this state during the preceding calendar month shall make a return to the director of taxation upon forms prescribed and furnished by the director, stating: (a) The name and address of the seller; (b) the total amount of gross sales subject to the tax imposed by K.S.A. 79-4101 , and amendments thereto, during the preceding calendar month; and (c) any other pertinent information the director requires. The person making the return shall, at the time of making the return, pay to the director of taxation the amount of tax imposed by K.S.A. 79-4101 , and amendments thereto. The director of taxation may extend the time for making returns and paying the tax for any period not to exceed 60 days, under rules and regulations adopted by the secretary of revenue. L. 1949, ch. 242, § 119; L. 1965, ch. 536, § 2; L. 1967, ch. 501, § 3; L. 1983, ch. 161, § 24; L. 1987, ch. 182, § 113; L. 1987, ch. 182, § 114; L. 1992, ch. 295, § 2; L. 2012, ch. 144, § 47; July 1.

K.S.A. 79-4104 Notice to director of taxation when seller's license issued, revoked, suspended or expired.

79-4104. Notice to director of taxation when seller's license issued, revoked, suspended or expired. Whenever the director of alcoholic beverage control issues a retailer's, distributor's, microbrewery, microdistillery or farm winery license, the director of alcoholic beverage control shall promptly notify the director of taxation of its issuance. The notice shall include the name of the licensee and, in the case of a retailer, microbrewery, microdistillery or farm winery, the address of the licensed premises. Whenever the director of alcoholic beverage control revokes or suspends any retailer's, distributor's, microbrewery, microdistillery or farm winery license or whenever any retailer's, distributor's, microbrewery, microdistillery or farm winery license expires, the director of alcoholic beverage control shall likewise notify the director of taxation. L. 1949, ch. 242, § 120; L. 1983, ch. 161, § 25; L. 1987, ch. 182, § 115; L. 1987, ch. 182, § 116; L. 2012, ch. 144, § 48; July 1.

K.S.A. 79-4105 Enforcement, collection and administration; sections applicable; "director" defined.

79-4105. Enforcement, collection and administration; sections applicable; "director" defined. The provisions of K.S.A. 75-5133 , 79-3605 , 79-3609 , 79-3610 , 79-3611 , 79-3612 , 79-3613 , 79-3615 , 79-3617 and 79-3619 , and amendments thereto, relating to enforcement, collection and administration, insofar as practicable, shall have full force and effect with respect to taxes imposed under the provisions of K.S.A. 79-4101 to 79-4104 , inclusive, and amendments thereto. Wherever the word "director" is used in such statutes it shall be construed to mean, for the purposes of this act, the director of taxation. The provisions of K.S.A. 74-2422 , 74-2425 , 74-2426 and 74-2427 , and amendments thereto, relating to the approval of rules and regulations, and the adoption of uniform rules and regulations for such hearings and for appeals from orders of the director of taxation and prescribing the duties of county attorneys with respect to such appeals, insofar as practicable, shall have full force and effect with respect to taxes imposed by, and proceedings under, the provisions of K.S.A. 79-4101 to 79-4108 , inclusive, and amendments thereto. L. 1949, ch. 242, § 121; L. 2005, ch. 110, § 8; July 1.

K.S.A. 79-4106 Administration of provisions of article; rules and regulations; agents and employees; bond required of taxpayer, when.

79-4106. Administration of provisions of article; rules and regulations; agents and employees; bond required of taxpayer, when. The director of taxation shall administer the provisions of article 41 of chapter 79 of the Kansas Statutes Annotated. The secretary of revenue shall adopt rules and regulations necessary to carry out the provisions and intent of K.S.A. 79-4101 to 79-4105 , inclusive. The director of taxation shall appoint such agents and employees as he or she may deem necessary for the proper enforcement and administration of said sections. When, in the judgment of said director of taxation, it is necessary in order to secure the collection of any such tax, penalties or interest due thereon, or to become due under said sections, he or she may require any person subject to such tax to file a bond with him or her in such form and amount as he or she may prescribe. L. 1949, ch. 242, § 122; L. 1957, ch. 429, § 36; L. 1972, ch. 342, § 118; July 1.

K.S.A. 79-4107 Penalties for violations of act.

79-4107. Penalties for violations of act. (a) No person shall: (1) Fail to make a return or pay any tax provided in K.S.A. 79-4101 to 79-4105 , and amendments thereto; (2) make a false or fraudulent return; (3) willfully violate any rules and regulations of the secretary of revenue for the enforcement and administration of those sections; (4) aid or abet another in attempting to evade the payment of any tax imposed by those sections; or (5) violate any other provision of those sections. (b) Violation of subsection (a) is punishable by a fine of not less than $100 or more than $1,000 or by imprisonment for not less than one or more than six months, or by both. L. 1949, ch. 242, § 123; L. 1983, ch. 161, § 26; July 1.

K.S.A. 79-4108 Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enforcement fund to state general fund; remittance of revenues collected within major professional sports franchise STAR bond district; sale of alcoholic liquor on Kansas state fairgrounds.

79-4108. Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enforcement fund to state general fund; remittance of revenues collected within major professional sports franchise STAR bond district; sale of alcoholic liquor on Kansas state fairgrounds. (a) Except as provided in subsection (c), all revenue collected or received by the director of taxation from taxes imposed by K.S.A. 79-4101 through 79-4105 , and amendments thereto, shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215 , and amendments thereto. Upon receipt of each such remittance, except as provided for in subsection (b), the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. The state treasurer shall transfer any moneys remaining in the county and city alcoholic liquor control enforcement fund on the effective date of this act to the state general fund. (b) For each remittance of the taxes collected upon the gross receipts derived from the sale of alcoholic liquor to consumers while on the Kansas state fairgrounds, 30% shall be credited to the state general fund, and the remainder shall be credited to the state fair capital improvements fund established pursuant to K.S.A. 2-223 , and amendments thereto. The provisions of this subsection shall expire and have no effect if the state fair is located outside the city limits of the city of Hutchinson, Kansas. (c) The secretary of revenue shall remit up to 100% of the taxes collected upon the gross receipts derived from the sale of alcoholic liquor to consumers within a STAR bond project district as defined in K.S.A. 12-17,162 (cc)(2), and amendments thereto, that is included in the tax increment for such district, as defined in K.S.A. 12-17,162 , and amendments thereto, as set in the discretion of the secretary of commerce, to the respective bond debt service fund of a city or county that has issued STAR bonds for the undertaking of a STAR bond project, as defined in K.S.A. 12-17,162 (aa)(2), and amendments thereto, for the purpose of paying the principal and interest of such bonds, in the same manner as the secretary of revenue remits the state sales and use tax increment to the city or county for such project as provided by the STAR bonds financing act. If the Kansas development finance authority has issued STAR bonds for such a project as provided by the STAR bonds financing act, the secretary shall remit up to 100% of such taxes to the designated bond debt service fund of the Kansas development finance authority for the purpose of paying the principal and interest of such bonds. L. 1949, ch. 242, § 124; L. 1957, ch. 429, § 37; L. 1958, ch. 35, § 2 (Special Session); L. 1965, ch. 536, § 3; L. 1972, ch. 93, § 27; L. 1976, ch. 428, § 1; L. 1978, ch. 401, § 7; L. 2001, ch. 5, § 462; L. 2022, ch. 71, § 10; L. 2024, ch. 2, § 8 (Special Session); July 1. Revisor's Note: In lieu of moneys previously allocated to cities and counties hereunder, see 79-2964 et seq.

Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026