Kansas Administrative Regulations

Regulation Number:14-23-12
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Temporary Permits
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Minimum prices for drinks; how determined.
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Body:

14-23-12 Minimum prices for drinks; how determined. (a) A permit holder shall not sell a drink to any person for less than the acquisition cost of that drink to the permit holder.
(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;
(2) ice;
(3) employee salaries or other usual overhead; and
(4) any other items of clearly negligible value used in the drink. (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.)