Kansas Administrative Regulations

Regulation Number:14-22-16
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Caterer
Tax Type:Alcoholic Beverage Control; Intoxicating Liquors and Beverages
Brief Description:Minimum prices for drinks; how determined.
Keywords:
Approval Date:06/22/2000


Body:

14-22-16 Minimum prices for drinks; how determined. (a) A licensed caterer shall not sell any drink to any person for less than the acquisition cost of that drink to the caterer.
(b) The cost of each of the following items shall be included in the acquisition cost of a drink:
(1) All alcoholic liquor contained in the drink; and
(2) any liquid of a non-alcoholic nature contained in the drink.
(c) Any of the following items shall not be required to be included in the acquisition cost:
(1) City service or tap water;
(2) ice;
(3) employee salaries or other usual overhead; and
(4) any other items of clearly negligible value used in the drink.
(3) In determining the minimum price, a caterer shall not include the drink tax as imposed by K.S.A. 79-41a02. This tax shall be collected in addition to the minimum price for the drink itself. (Authorized by K.S.A. 41-2634 as amended by L. 1987, Ch. 182, Sec. 85; implementing K.S.A. 41-
2640 as amended by L. 1987, Ch. 182, Sec. 94; effective, T-88-22, July 1, 1987; effective May 1, 1988.)