Liquor Drink Tax
Kansas imposes a 10 percent liquor drink tax on the sale of drinks containing alcoholic liquor by clubs, caterers, or drinking establishments. The 10 percent liquor drink tax is also imposed on the acquisition cost of alcoholic liquor used in free samples offered by clubs and drinking establishments. (See Notice 13-09.) A club, caterer, or drinking establishment (including farm wineries, microbreweries, and microdistilleries also licensed as a drinking establishment selling to customers for on-premises consumption) must also:
- Have a liquor license issued by the Division of Alcoholic Beverage Control
- Have a Kansas retailers’ sales tax number, and
- Post a bond equal to $1,000, or the three-month average liquor drink tax liability, whichever is greater.
Links to Liquor Drink Information:
- Liquor Tax Frequently Asked Questions
- Liquor Drink Tax Bond Forms
- Cash Bond
- To post a cash bond, simply submit the required bond amount in certified funds to the Kansas Department of Revenue, Division of Taxation. You will receive a cash bond receipt, which must be surrendered when requesting your bond to be refunded. Cash bonds do not accrue interest.
- Escrow Agreement for Guarantee of Kansas Liquor Drink Tax Liability (LD-401)
- Liquor Drink Tax Surety Bond (LD-400)
- Liquor Drink Tax Bond Relief Notice
- Cash Bond
- Liquor Drink Prices (LD-2)
- Liquor Drink Tax Return (LD-1)
- Liquor Drink Tax Voucher (LD-1V)
- Liquor Drink Cash Bond Voucher (LBV)
- I Want to File and Pay My Liquor Drink Tax
- Penalty and Interest
Publications assist in understanding the provisions of Kansas tax laws and regulations and are designed for informational purposes only. The contents should not be used as authority to support a technical position.
- Business Tax Application Booklet (KS-1216)
- Business Taxes for Hotels, Motels & Restaurants (KS-1540)
- Withholding Information, including Withholding Guide (KW-100), rates and tables
- Sales and Compensating Use Tax (KS-1510)
Have questions regarding Liquor Drink Tax?
Contact the Miscellaneous Tax team at 785-368-8222 (option 5 then option 4) or e-mail at firstname.lastname@example.org.