Permit
DTC Permit
- Required: Yes
- Fee: $150 initial permit, $130 for renewals
- Expiration:2 yrs from issue date
- Bond:Yes
Sales Tax
Liquor Enforcement Tax
- Required: Yes
- State:8.00%
- Local:No
- Tax on Shipping:No
Excise Tax
- Required: Yes
- Wine ≤ 16%: $.30/gal
- Wine > 16% or more: $.75/gal
Volume Limit
Limits per Winery
- Calendar year: 12 cases per person or address
Reporting
- Required:Yes
- 8% Liquor Tax: Monthly by the 25th
- Excise Tax: Monthly by the 15th
- Direct Shipment: Monthly by the 15th
- Record Retention: At least 3 years
Product Requirements
Product Registration
- Not Required
Product Restrictions
- ONLY wines produced by the permittee may be sold and shipped to consumers
Additional Information
A Special Order Wine Shipping License is required for making off-site sales to a Kansas consumer or address.
- Due to a law change in 2023 the Special Order Shipping licensee gallonage tax return and payment and sales report filing schedule is changed from a quarterly report to a monthly report which must be filed electronically effective July 1, 2023.
- Also effective immediately, Special Order Shipping licensees may only use the services of a fulfillment house that has obtained a “fulfilment house license” license from the KS ABC to ship to consumers in Kansas. License fulfillment houses must file monthly reports with ABC.
- Effective January 1, 2021, the Alcoholic Beverage Division will require online applications for all new or renewal license or permit applications.
- A $750 escrow or surety bond is required.
- Applicants must file the Irrevocable Consent to Jurisdiction with the Secretary of State of Kansas and pay a $35 filing fee. This is a one-time requirement.
- License holders are exempt from paying gallonage tax if the amount owed for the reporting period is less than $5.
- Licensees must file a monthly liquor enforcement tax return and pay the 8% liquor enforcement tax to the Director of Taxation.
- Licensees must verify the age of the purchaser by using an approved Online Age Verification Service or obtaining a copy of the purchaser’s government issued photo ID.
- Every shipment of wine by the holder of a special order shipping license shall be clearly marked “Alcoholic Beverages, Adult Signature Required”.
A Special Order Shipping license is not needed for ON-SITE shipments. Wineries may legally ship wine to a consumer in Kansas that purchases the wine during a visit to the winery (on-site). On-Site shipments should not be included in the reports for off-site shipments. A Kansas consumer who participates in an on-site sale at a winery must complete and file the Individual’s Gallonage Tax Return within 30 days of the purchase date. There is no volume limit for on-site sales.
DTC Report and Tax Payment Changes in Kansas and Montana
June 30, 2023Due to a recent law change in Kansas, the Out-of-State Special Order Shipping Gallonage Tax and Sales Report is changed from a quarterly report to a monthly report effective July 1, 2023. California wineries that hold Special Order Shipper licenses must electronically file their sales report and pay their gallonage tax for the July report … Read More ⟶
CONTACT INFORMATION
KDOR-Alcoholic Beverage Control
Mills Building
109 SW 9th Street, 5th Floor
PO Box 3506
Topeka, KS 66601-3506
Phone: (785) 296-7015
Fax: (785) 296-7185
Mills Building
109 SW 9th Street, 5th Floor
PO Box 3506
Topeka, KS 66601-3506
Phone: (785) 296-7015
Fax: (785) 296-7185
Kansas Department of Revenue, Business Taxation
Scott State Office Building
120 SE 10th Avenue
PO Box 3506
Topeka, KS 66612-1103
Phone: (785) 368-8222
Fax: (785) 291-3614
Scott State Office Building
120 SE 10th Avenue
PO Box 3506
Topeka, KS 66612-1103
Phone: (785) 368-8222
Fax: (785) 291-3614
