Last Updated: February 25, 2018

Permit

DTC Permit
  • Required: Yes
  • Fee: $150 initial permit, $110 for renewals
  • Expiration:2 yrs from issue date
  • Bond:Yes

Sales Tax

Liquor Enforcement Tax
  • Required: Yes
  • State:8.00%
  • Local:No
  • Tax on ShippingNo

Excise Tax

  • Required: Yes
  • Wine ≤ 14%: $.30/gal
  • Fortified Wine ≥ 14.1% or more: $.75/gal

Volume Limit

Limits per Winery
  • 12 cases per calendar year per address

Reporting

  • Required:Yes
  • Sales Tax: Monthly by the 25th
  • Excise Tax: Annually on Jan 15th
  • Direct Shipment: Annually on Jan 15th
  • Record Retention: At least 3 years

Product Requirements

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.

  • 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.
  • Licensees must file an annual gallonage (excise) tax return and shipment report and pay the gallonage tax to the Director of ABC by January 15.
  • License holders are exempt from paying gallongage 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. (Liquor enforcement tax is similar to sales tax.)
  • 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 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-sales.

Kansas Issues Revenue Ruling & Amends License Term

September 17, 2010

Governor Parkinson of Kansas signed SB 452 into law, changing the license term for a Special Order Shipping license from one year to two years. The legislation became effective on July 1, 2010. The fee for a new special order shipping license was adjusted to $150 to reflect the new two year license term. Current … Read More ⟶

CONTACT INFORMATION

Kansas Department of Revenue
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