· Per 2017 Senate Bill 13 and as indicated in prior Notice 18-04, effective April 1, 2019, retail liquor stores are allowed to sell CMB and other goods or services. As a reminder, the sale of other goods and services (excluding the sale of lottery tickets, cigarettes and tobacco products) cannot exceed 20% of the total gross receipts.
· Retail liquor stores will charge liquor enforcement tax on the sale of alcoholic liquor, CMB and non-alcoholic malt beverages.
· Retail liquor stores will charge retailers’ sales tax on the sale of other goods or services (excluding lottery tickets).
· Retail liquor stores must apply for a Retail Cigarette/E-Cigarette Dealer’s License if selling cigarettes.
· The revised Kansas Liquor Enforcement Tax Return (LE-3) will be available for use beginning May 1, 2019.
· CMB retailers (such as grocery stores, convenience stores, and drug stores) will continue to charge retailers’ sales tax on the sale of CMB and beer.