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:

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.

Have questions regarding Liquor Drink Tax?

Contact the Miscellaneous Tax team at 785-368-8222 (option 5 then option 4) or e-mail at miscellaneous.tax@kdor.ks.gov.