Alcoholic Beverage Control (ABC)
I Need to File My Taxes and Sales Report
Introduction:
Special Order Shipping licensees must:
- File and pay their Gallonage Tax Returns;
- File their Sales Reports; and,
- File and pay their Liquor Enforcement Tax Returns.
Gallonage Tax Return and Sales Report:
Gallonage Tax Rates:
The gallonage tax rates are:
- Fortified Wine (over 14.1% abv) is $0.75 per gallon.
- Light Wine (14% abv and under) is $0.30 per gallon.
Out-of-State Wineries Holding a Special Order Shipping License:
Out-of-State Special Order Shipping licensees must collect and remit the gallonage tax annually on all wine shipped to Kansas consumers and report their direct wine shipments into Kansas. The annual Gallonage Tax Return is reported for the calendar year and it is due on or before January 15th of the following year. For example, gallonage tax is calculated on all wine shipments to Kansas consumers from July 1st, 2009 thru December 31st, 2009 then the Gallonage Tax Return with payment is due by January 15th, 2010.
Out-of-State Special Order Shipping licensees must file an annual sales report that contains the Kansas consumer and product information. The annual Sales Report is reported for the calendar year and it is due on or before January 15th of the following year. For your convenience, the Gallonage Tax Return and Sales Report are combined into one form.
Kansas Farm Wineries holding a Special Order Shipping License:
If a Kansas Farm Winery holds a Special Order Shipping license, they are not required to file an annual gallonage tax return because they file a gallonage tax return each month reporting the quantity of wine manufactured and remitting payment of the gallonage tax.
Kansas Farm Wineries holding a Special Order Shipping license must file a monthly sales report that contains information for all wine shipped within Kansas. For your convenience, this sales Report has been combined into your monthly gallonage tax return and sales report.
I Need to File My Gallonage Tax Return and Sales Report:
Out-of-State Wineries holding a Special Order Shipping License must use the ABC-1040 form below to file and pay their gallonage tax and report their wine shipments to Kansas consumers. Kansas Farm Wineries holding a Special Order Shipping License must use the ABC-1013 to report their intrastate wine shipments to Kansas consumers.
- Kansas Special Order Shipping Annual Gallonage Tax Return and Sales Report (ABC-1040)(Rev. 07/09)
- Kansas Farm Winery Monthly Gallonage Tax Return and Sales Report (ABC-1013)(Rev. 07/09)
If you have questions or need assistance, please contact the Marketing Unit at 785-296-7015 (press option #1) or send an e-mail to: abc_marketing_unit@kdor.state.ks.us (abc_marketing_unit@kdor.state.ks.us).
Liquor Enforcement Tax:
All Applicants for a Special Order Shipping license must make application for a Liquor Enforcement Tax Certificate separately from the liquor license. Each licensee must file a monthly Liquor Enforcement Tax Return and pay the Liquor Enforcement tax to the Director of Taxation.
Special Order Shipping licensees are responsible for collecting the 8% Liquor Enforcement tax from Kansas consumers at the time of sale. Liquor Enforcement tax returns and tax payments must be filed each month and they are due by the 25th day of the following month, e.g. Liquor Enforcement tax collected from all July wine shipments to Kansas consumers is due by August 25th. If the licensee does not have any sales for the month, they must file a return indicating $0.00 sales.
I Need to File My Liquor Enforcement Tax:
We offer and encourage electronic filing and payment of your Liquor Enforcement taxes. To get started, all you need is your Special Order Shipping license number and PIN. Our easy-to-use web application is available at www.webtax.org See the Liquor Enforcement Tax Web File Quick Reference Guide for additional information.
If you are unable to electronically file and pay your liquor taxes at this time, please use the form below:
If you have questions or need assistance with your Liquor Enforcement Taxes, please contact the Customer Relations Miscellaneous Tax Unit at abc_licensing@kdor.state.ks.us (abc_licensing@kdor.state.ks.us) or call 785-368-8222 (select option #5 for all other taxes then select option #4 for liquor, cigarette or bingo).
If you forgot your PIN or need assistance web filing your Liquor Enforcement Taxes, please contact Electronic Services at eservices@kdor.state.ks.us or call 1-800-525-3901.