Liquor Enforcement Tax

Kansas imposes a liquor enforcement tax on alcoholic liquor and cereal malt beverages sold by retail liquor stores, microbreweries or farm wineries to Kansas consumers, or sold by distributors to Kansas clubs, drinking establishments or caterers. A retail liquor store, microbrewery, farm winery or distributor must also:

• Have a liquor license issued by the Division of Alcoholic Beverage Control
• Post a license bond. Bond amount depends on license type.
  • Escrow Bond
  • Surety Bond

• Liquor Enforcement Tax Return (LE-3)
• Liquor Enforcement Tax Voucher (LE-3V)
• I Want to File and Pay My Liquor Enforcement Tax
  • Customer Service Center for Liquor Taxes
  • Penalty and Interest

Publications
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)
• Withholding Information, including Withholding Guide (KW-100), rates and tables

Have questions regarding Liquor Enforcement Tax?

Liquor Tax Frequently Asked Questions

Contact the Miscellaneous Tax team at 785-368-8222, option 5 then option 4, or email at KDOR_miscellaneous.tax@ks.gov.

Email here to order any Kansas tax form not available on this site.