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STATE SHIPPING LAWS: Kansas

Open Permit

Last Updated: July 3, 2023

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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, 2023

Due 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 ⟶

View All Kansas Alerts View All Compliance Alerts

Licensing Forms

  • Kansas Liquor License Application and Instructions
  • Irrevocable Consent to Jurisdiction Form and Instructions
  • Escrow Bond Form
  • Surety Bond Form
  • Business Tax Registration and Application for Liquor Enforcement Tax Certificate
  • Application for Tax Clearance (can be submitted online)
  • Liquor Enforcement Tax Information

Reporting Forms

  • Gallonage Tax Return and Sales Report - Due Quarterly, Must File Online
  • Special Ordering Shipping Gallonage Tax Return and Sales Report User Guide, 6/15/21
  • Customer Service Center for Liquor Taxes (online filing)
  • Liquor Enforcement Tax Return (LE-3), paper
  • Liquor Enforcement Tax Voucher (LE-3V), paper
  • INDIVIDUAL’S GALLONAGE TAX RETURN

Statutes & Advisories

  • 2023 Amendments to Kansas Liquor Laws
  • 2021 Amendments to Kansas Liquor Laws
  • Handbook for Fulfillment Houses
  • Handbook for Special Order Shipping License
  • Special Order Shipping License Information
  • K.S.A. 41-350. Direct shipment to consumers by winery; special order shipping license
  • K.S.A. 41-104(g). Exception for On-Site DTC Sales
  • Licensee Processing Goes Completely Digital on January 1, 2021

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
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
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