Past IssuesThe Grapevine
June 26, 2009
COMPLIANCE UPDATE: KANSAS DIRECT SHIPPING LICENSE AVAILABLE SOON
The Kansas Department of Revenue has just released the anticipated information about how to apply for its new Special Order Shipping License: www.ksrevenue.org/abcapplysos.htm.
The key facts are:
- License becomes effective July 1, 2009.
- This new license replaces the KS Winery Shipping Permit, which is invalid after July 1, 2009.
- Available only to wine producers (CA winegrower or equivalent).
- License fee is $50 and registration fee is $50 for the first year; renewals will cost $50 plus a $10 registration fee.
- Surety bond of $750 must be submitted.
- Valid for one year from the date of issuance.
- Allows up to 12 standard cases to be shipped for personal use per year.
- Requires age verification before accepting the order.
- Excise tax of 30¢ per gallon for wine containing 14% or less ABV and 75¢ per gallon for wine containing more than 14% ABV.
- "Liquor Enforcement Tax" of 8% of the gross receipts of each sale must be charged and remitted to the state monthly (in lieu of sales tax).
- All applicants must give irrevocable consent to jurisdiction in KS as a prerequisite to submitting the license application (those that previously filed the form with the KS Secretary of State are not required to file again). See www.ksrevenue.org/pdf/forms/abc160.pdf.