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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. A club, caterer, or drinking establishment (including farm wineries and microbreweries 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 Drink Tax Bond Forms
- Liquor Drink Tax Return (LD-1)
- I Want to File and Pay My Liquor Drink Tax
- Penalty and Interest
- Tax Rates
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) (Rev. 06/11)
- Business Taxes for Hotels, Motels & Restaurants (KS-1540) (Rev. 12/11)
- Guide to Kansas Withholding Tax (KW-100) (Rev. 05/11)
- Sales and Compensating Use Tax (KS-1510) (Rev. 12/11)
Have questions regarding Liquor Drink Tax?
Contact the Miscellaneous Tax unit at 785-368-8222 (option 5 then option 4) or e-mail at miscellaneous.tax@kdor.ks.gov.