Kansas Administrative Regulations

Regulation Number:92-24-12
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Retail Liquor Excise Tax
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Sales tax inapplicable.
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92-24-12. Sales tax inapplicable. Items of tangible personal property subject to the liquor drink tax shall not be subject to retailers’ sales tax. (Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, 14; implementing K.S.A. 79-41a02, 79-41a03, as amended by L. 2001, Ch. 167, 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended March 22, 2002.)