Kansas Administrative Regulations

Regulation Number:14-10-5
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Trade Practices
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Definitions.
Keywords:


Body:

14-10-5 Definitions. As used in this article of these regulations, unless the context clearly requires otherwise, the following words and phrases shall have the meanings ascribed to them in this regulation:
(a) ``Caterer'' means a person licensed pursuant to Article 22 of these regulations.
(b) ``Club'' means the premises or person licensed pursuant to Articles 19 or 20 of these regulations.
(c) ``Director'' means the director of the division of alcoholic beverage control of the department of revenue.
(d) ``Distributor'' means those persons licensed by the director, pursuant to K.S.A. 1991 Supp. 41-
306, 41-306a, and 41-307, to sell or offer for sale alcoholic liquor, spirits, wine, beer or cereal malt beverage to any person authorized by law to sell alcoholic liquor, spirits, wine, beer or cereal malt beverage at retail.
(e) ``Drinking establishment'' means the premises or person licensed pursuant to Article 21 of these regulations.
(f) ``Industry member'' means any distributor, manufacturer or supplier, or any agent, salesperson or representative thereof.
(g) ``Manufacturer'' means every brewer, fermenter, distiller, rectifier, wine maker, blender, processor, bottler, person or other entity who fills or refills an original package or is engaged in brewing, fermenting, distilling, rectifying or bottling alcoholic liquor, beer or cereal malt beverage. A ``manufacturer'' shall also mean:
(1) A corporate subsidiary of any manufacturer which markets alcoholic liquor through a subsidiary; and
(2) an American distributor of alcoholic liquor manufactured, produced or bottled in a foreign country. A ``manufacturer'' shall not include a farm winery or a microbrewery.
(h) ``Person'' means any natural person, corporation, association, trust or partnership.
(i) ``Retailer'' means a retailer licensed under the Kansas liquor control act or under K.S.A. 41-2702 and amendments thereto.
(j) ``Supplier'' means a manufacturer of alcoholic liquor or cereal malt beverage or an agent of such a manufacturer, other than a salesperson. (Authorized by and implementing K.S.A. 1991 Supp. 41-703; effective, T-89-2, Jan. 7, 1988; effective Oct. 1, 1988; amended Aug. 6, 1990; amended, T-14-11-9-92, Nov. 9, 1992; amended Dec. 21, 1992.)