Alcoholic Beverage Control (ABC)
Direct Wine Shipment
Two types of winery shipping permits are available under the Liquor Control Act which allow wine manufacturers to sell wine by mail, telephone or internet and then ship the wine to a purchaser, who is at least 21 years of age residing in Kansas, for their personal use and not for resale. The small winery shipping permit and the large winery shipping permit were created by Sections 4 and 6 of 2006 Senate Bill 297 which became effective on July 1, 2006. No statute number have been assigned by the Revisor of Statutes Office yet.
The small winery shipping permit authorizes the direct shipment of wine to consumers in Kansas by any Kansas farm winery or out-of-state wine manufacturer which manufactures no more than 100,000 gallons of wine per year.
The large winery shipping permit authorizes the direct shipment of wine to consumers in Kansas by any Kansas wine manufacturer or out-of-state wine manufacturer which manufactures more than 100,000 gallons of wine per year
Application for the permit must be made on the Winery Shipping Permit Application, Agreement and Instructions (ABC-267). The fee for an original permit shall be $50 and a renewed permit shall be $10.
The wine may be purchased from the permit holder by any person who is at least 21 years of age for their personal use and not for resale. The purchaser shall pay the purchase price and shipping costs directly to the permit holder and designate a retail liquor store licensed in Kansas. The active Kansas retail liquor licensees are provided at https://www.kdor.org/abc/licensee/.
Small winery shipping permit holders then ship the wine directly to the designated retailer, who notifies the purchaser to pick it up during regular store hours. Large winery shipping permit holders ship the wine to a licensed Kansas wine distributor who in turns delivers the wine to the designated retailer who notifies the purchaser to pick it up during regular store hours.
The retailer shall collect the 8% liquor enforcement tax based upon the total price paid by the purchaser and may change the purchaser up to a $5 handling charge for each shipment. The retailer shall verify that the person picking up the wine is the same person who purchased it and is at least 21 years of age.
The purchaser must pick up the wine within 30 days of when the retailer received it unless the parties agree otherwise. Wine not picked up by the purchaser in a timely manner shall be disposed of by the retailer in accordance by rules and regulations approved by the Secretary of Revenue.
Out-of-state permit holders shall file an annual report of sales and shipments into Kansas utilizing the new Winery Shipping Permit Annual Report of Sales to Kansas Customers (ABC-270); and, remit the gallonage tax on those sales using the new Winery Shipping Permit Annual Gallonage Tax Return (ABC-268).
Kansas farm wineries shall include the sales made pursuant to this shipping permit on the new Farm Winery Monthly Report of Sales (ABC-262).
Retailers shall report the monthly direct wine shipment transactions and remit the liquor enforcement taxes collected on the Winery Shipping Enforcement Tax Return - Retail Liquor Stores (ABC-185).
Winery Shipping Permit Application
Winery Shipping Permit Invoice Form
Winery Shipping Permit Reporting Forms
- Winery Shipping Permit Annual Gallonage Tax Return (ABC 268) (07/06)
- Winery Shipping Permit Annual Gallonage Tax Voucher (ABC 269) (07/06)
- Winery Shipping Permit Annual Report of Sales to Kansas Consumers (ABC 270) (07/06)
Wine Distributors
- There are not any forms or reports that wine distributors are required to file.
Retail Liquor Store
- Liquor Enforcement Tax Return for Direct Wine Shipments to Retail Liquor Stores (ABC 185) (07/06)
- Liquor Enforcement Tax Voucher for Direct Wine Shipments to Retail Liquor Stores (ABC 186) (07/06)
Other Forms
Related Links