Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Class B Clubs
Intoxicating Liquors and Beverages
Minimum prices for drinks; how determined.
14-20-32 Minimum prices for drinks; how determined. (a) A licensed private club shall not sell any drink to any person for less than the acquisition cost of that drink to the club.
(b) The cost of each of the following items shall be included in the acquisition cost of a drink:
(1) All alcoholic liquor contained in the drink; and
(2) any liquid of a non-alcoholic nature contained in the drink.
(c) Any of the following items shall not be required to be included in the acquisition cost:
(1) City service or tap water;
(3) employee salaries or other usual overhead; and
(4) any other items of clearly negligible value used in the drink.
(d) In determining the minimum price, a club shall not include the drink tax as imposed by K.S.A. 79-41a02. This tax shall be collected in addition to the minimum price for the drink itself. (Authorized by K.S.A. 41-2634 as amended by L. 1987, Ch. 182, Sec. 85; implementing K.S.A. 41-
2640 as amended by L. 1987, Ch. 182, Sec. 94; effective, T-88-22, July 1, 1987; effective May 1, 1988.)
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