Kansas Administrative Regulations

Regulation Number:14-14-8
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:Distributor's records required, reports required, filing of
affidavits.
Keywords:


Body:

14-14-8 Distributor's records required, reports required, filing of affidavits. (a) Each distributor, before selling or offering to sell any alcoholic liquor to any licensed retailer, club, drinking establishment, or caterer, shall file with the director a written statement sworn to under oath by the distributor, or in case of a corporation, one of its principal officers. In the statement, the distributor shall agree:
(1) It will sell any of the brands or kinds of alcoholic liquor for which it possesses a franchise to any retailer in the geographical territory serviced under the terms of the franchise without discrimination;
(2) that all sales will be made to each retailer in the territory at the same current price; and
(3) for all spirits and wines sold in the state, to file a price list of current prices offered to all retailers, clubs, drinking establishments or caterers with the director.
(b) The price listing required by paragraph (3), above, shall be filed at least every three months and shall include:
(1) The cash price for spirits and wine that are sold by the case or the bottle;
(2) the origin of the shipments;
(3) the price per case or bottle for each size of original packages of each particular brand or kind of spirits or wine; and
(4) any other information the director may require.
(c) Each distributor accepting shipment of alcoholic liquor into the state of Kansas shall furnish the director an invoice, or other commercial document or form approved by the director, covering each consignment of liquor received by the distributor. The invoice document or form shall be mailed at the time shipment is received at the distributor's licensed premises.
(d) Each distributor shall provide the director, between the 1st and 15th day of each calendar month, a return under oath of all alcoholic liquor bought and sold during the preceding calendar month. Such report shall state:
(1) The total amount of liquor purchased;
(2) the names and addresses of the suppliers or distributors from which the alcoholic liquor was purchased;
(3) the quantity of each brand of alcoholic liquor purchased;
(4) the price paid for each brand of alcoholic liquor purchased;
(5) the name and address of each retailer, club, drinking establishment or caterer to which alcoholic liquor was sold;
(6) the quantity of each brand of alcoholic liquor sold; and
(7) the price charged for each brand of alcoholic liquor sold.
(e) Each distributor shall keep upon the licensed premises records of all alcoholic liquor bought and sold, all receipts, all expenditures, all invoices and all sales tickets. All records of each distributor shall be maintained for three years and shall be available for inspection by the director or any agent or employee of the director or secretary upon request.
(f) This regulation shall take effect on or after October 1, 1988. (Authorized by K.S.A. 1987 Supp. 41-210; implementing K.S.A. 1987 Supp. 41-409, 41-601, 41-602, 41-1101; effective, T-89-
2, Jan. 7, 1988; effective Oct. 1, 1988.)