Kansas Administrative Regulations

Regulation Number:14-23-8
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Temporary Permits
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Purchase of alcoholic liquor; requirements and restrictions.
Keywords:


Body:

14-23-8 Purchase of alcoholic liquor; requirements and restrictions. (a) Each temporary permit holder shall purchase alcoholic liquor only from a retailer or a farm winery.
(b) Temporary permit holders shall not receive delivery of alcoholic liquor from a retailer or a farm winery.
(c) Temporary permit holders shall not purchase alcoholic liquor from any retail liquor licensee who does not possess a federal wholesaler’s basic permit and who does not have on display at the retail establishment a sign that states that the licensee is a ‘‘Wholesale Liquor Dealer Under Federal Law.’’ Temporary permit holders shall not warehouse any liquor on the premises of any retail liquor store or farm winery. All liquor purchased on any one day shall be picked up at the retail liquor store or farm winery on that same day.
(d) Each temporary permit holder, when making alcoholic liquor purchases from a retailer or farm winery, shall obtain and keep for at least one year from the date of purchase a sales slip that contains the following information:
(1) The date of purchase;
(2) the name and address of the retailer or farm winery;
(3) the name and address of the permit holder as it appears on the permit;
(4) the brand, size, proof, and amount of all alcoholic liquor purchased; and
(5) the subtotal of the cost of the alcoholic liquor and the total cost of the order, including enforcement tax. (Authorized by K.S.A. 41-210, K.S.A. 41-211, K.S.A. 41-2634, and K.S.A. 2009 Supp. 41-2645; implementing K.S.A. 2009 Supp. 41-2645 and K.S.A. 2009 Supp. 79-41a03; effective, T-88-22, July 1, 1987; effective May 1, 1988; amended Sept. 17, 2010.)