Kansas Administrative Regulations

Regulation Number:14-14-6a
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Manufacturers; Distributors; Nonbeverage Users; Farm Wineries;Microbreweries
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Withdrawal of inventory from the warehouse for sampling.
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14-14-6a. Withdrawal of inventory from the warehouse for sampling. (a) Any distributor may withdraw alcoholic liquor and cereal malt beverage inventory from the distributor’s warehouse to provide educational opportunities to any of the following types of licensees in the course of business or at industry seminars:
(1) Retail liquor stores;
(2) clubs;
(3) drinking establishments;
(4) caterers; or
(5) hotel drinking establishments.
(b) Any distributor may withdraw alcoholic liquor and cereal malt beverage inventory in the course of business to provide licensees with information on new product lines. Any distributor may provide each licensee with one individual bottle or one individual can from a new product line. The distributor shall provide these samples either on the distributor’s licensed premises or on the premises of the recipient licensee.
(c) No licensee that receives an individual bottle or can from a distributor in the course of business shall sell the item received. Licensees and distributors shall comply with all other laws pertaining to the possession and consumption of alcoholic liquor and cereal malt beverages.
(d) Alcoholic liquor and cereal malt beverage inventory withdrawn for use at industry seminars shall be for licensees and their employees to sample the distributor’s product lines. Each alcoholic liquor sample and cereal malt beverage sample offered by the distributor shall be consumed only on the seminar premises and in accordance with Kansas law. Each distributor shall notify the director, using a form available from the director, at least seven days before conducting an industry seminar.
(e) Each distributor shall pay the liquor enforcement tax on the alcoholic liquor and cereal malt beverage inventory when the inventory is withdrawn from the distributor’s warehouse, based on the current posted bottle price or case price. (Authorized by K.S.A. 41-210; implementing K.S.A. 41-709; effective Jan. 3, 2003.)