Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-41a01
Chapter Title:TAXATION
Article Title:LIQUOR DRINK TAX
Tax Type:Liquor Drink Tax
Brief Description: Definitions.
Keywords:


Body:

79-41a01. Definitions. As used in K.S.A. 79-41a01 through 79-41a09, and amendments thereto:

(a) "Alcoholic liquor" means alcoholic liquor, as defined by K.S.A. 41-102, and amendments thereto, and cereal malt beverage, as defined by K.S.A. 41-2701, and amendments thereto.

(b) "Caterer," "club," "drinking establishment," "public venue," "railway car" and "temporary permit" have the meanings provided by K.S.A. 41-2601, and amendments thereto.

(c) "Gross receipts derived from the sale of alcoholic liquor" means the amount charged the consumer for a drink containing alcoholic liquor, including any portion of that amount attributable to the cost of any ingredient mixed with or added to the alcoholic liquor contained in such drink.

History: L. 1979, ch. 152, 11; L. 1985, ch. 171, 12; L. 1987, ch. 182, 117; L. 1990, ch. 179, 9; L. 2012, ch. 144, 49; July 1.



Date Composed: 01/15/2013 Date Modified: 01/15/2013

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