Kansas Administrative Regulations

Regulation Number:14-13-17
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: RETAIL LIQUOR DEALER
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Tasting events; supplier participation; requirements; prohibitions.
Keywords:
Approval Date:05/10/2013


Body:

14-13-17. Tasting events; supplier participation; requirements; prohibitions. Any supplier may participate in a retail tasting event through the supplier’s employee or agent. For the purpose of this regulation, ‘‘supplier’’ shall mean any person holding a permit issued pursuant to K.S.A. 41-331, and amendments thereto.
(a) A supplier’s ‘‘agent’’ may include a third party contracted for the purpose of conducting the tasting. This term shall not include a licensed distributor or any agent, employee, or representative of a licensed distributor.
(b) For the purpose of participation in tasting events, each licensed distributor who also possesses a Kansas supplier permit shall be limited to providing educational information about the product or products being sampled. A distributor or its agent or employee shall not participate in any other manner in a tasting event.
(c) The supplier shall purchase alcoholic liquor to be sampled at a tasting event from the retailer. For each purchase under this regulation, the retailer shall provide the supplier with a numbered invoice or sales slip that contains the following information:
(1) The date of purchase;
(2) the name and license number of the retailer;
(3) the name and Kansas permit number of the supplier;
(4) the brand, size, and quantity of all alcoholic liquor purchased; and
(5) the subtotal of the cost of the alcoholic liquor and the total cost of the purchase, including enforcement tax.
(d) Any supplier may store containers of alcoholic liquor used for sampling at a tasting event on the retailer’s licensed premises if all of the following conditions are met:
(1) Each container of alcoholic liquor is clearly marked, in a manner that does not obscure the label, as reserved for samples only.
(2) The container is secured in a locked storage area separate from containers of alcoholic liquor available for purchase or is secured with a tamper-proof seal around the opening of the container.
(3) The container is accompanied by a copy of the invoice provided to the supplier by the retailer.
(e)(1) Any supplier participating in a tasting event on the retailer’s licensed premises may provide cups, napkins, and mixers.
(2) Any supplier participating in a tasting event on the retailer’s adjacent premises may provide nonalcoholic mixers, cups, napkins, food, and similar items.
(f) Each retailer who sells alcoholic liquor to a supplier participating in a tasting event shall keep a copy of the invoice or sales slip required by this regulation for at least three years. The records required by this subsection shall be available for inspection by the director, any agent or employee of the director, or the secretary, upon request.
(1) Each record required by this regulation shall be maintained on the retailer’s licensed premises for at least 90 days after the sale. These records may be maintained in electronic format but shall be capable of being printed immediately upon request.
(2) After 90 days, any record required by this regulation may be stored electronically and maintained off the licensed premises. Each record shall be provided in electronic or paper format, upon request. (Authorized by K.S.A. 41-210 and K.S.A. 2012 Supp. 75-5155; implementing K.S.A. 2012 Supp. 41-308d; effective, T-14-6-28-12, July 1, 2012; effective, T-14-10-25-12, Oct. 29, 2012; effective May 10, 2013.)