Kansas Administrative Regulations

Regulation Number:14-11-24
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Farm Wineries
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Bona fide farmers’ market sales permit.
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14-11-24. Bona fide farmers’ market sales permit. A farm winery licensee may sell domestic table wine and domestic fortified wine manufactured by the licensee at a farmers’ market only after obtaining a bona fide farmers’ market sales permit from the director.
(a) Each farm winery licensee intending to sell wine at a farmers’ market shall submit an application to the director for a bona fide farmers’ market sales permit. Each application shall be submitted on a form prescribed by the director and shall include all information the director deems necessary. The application shall indicate the location of the farmers’ market and the day of the week on which the applicant intends to sell wine.
(b) No bona fide farmers’ market sales permit shall be issued if the local governing body has not approved the sale of alcoholic liquor at retail for the proposed location of the farmers’ market.
(c) No bona fide farmers’ market sales permit shall be issued for any farmers’ market located on state property or within 200 feet of any school, college, or church.
(d) The director may reject an application for a bona fide farmers’ market sales permit for either of the following reasons:
(1) The application does not include all information the director deems necessary.
(2) The applicant or its owners, officers, agents, or managers are currently delinquent in payment of any gallonage tax, enforcement tax, or any fees or fines to the state of Kansas.
(e) Each bona fide farmers’ market sales permit shall be valid for one year from the date of issuance. Each farm winery licensee wishing to renew its bona fide farmers’ market sales permit shall submit its renewal application to the department at least 30 days before the expiration of its current permit.
(f) No holder of a bona fide farmers’ market sales permit shall sell domestic table wine or domestic fortified wine at a farmers’ market on any day of the week other than the day specified in the application or at any farmers’ market other than the one specified in the application.
(g) Domestic table wine and domestic fortified wine shall be sold at a farmers’ market only in the original, unopened container. The serving of samples of domestic table wine or domestic fortified wine at a farmers’ market shall be prohibited.
(h) Any of the following may sell domestic table wine and domestic fortified wine at a farmers’ market:
(1) The holder of a bona fide farmers’ market sales permit;
(2) a member of the permit holder’s family who is at least 21 years of age; or
(3) an employee of the permit holder who is at least 21 years of age and is reported to the director as an employee, on a form prescribed by the director.
(i) Each person selling domestic table wine and domestic fortified wine under a bona fide farmers’ market sales permit shall possess a salesperson’s permit as required by K.S.A. 41-333 and amendments thereto. The person shall produce the permit upon request by the director or any agent or employee of the director or secretary upon request.
(j) Each farm winery selling wine at a farmers’ market shall display its bona fide farmers’ market sales permit in a conspicuous place in its farmers’ market sales area.
(k) For each sale of domestic table wine or domestic fortified wine at a farmers’ market, the holder of a bona fide farmers’ market sales permit shall collect liquor enforcement tax as required by K.S.A. 79-4101 and amendments thereto. The permittee shall file enforcement tax returns and remit payment according to the provisions of the liquor enforcement tax act, K.S.A. 79 4101 et seq. and amendments thereto.
(l) Each licensee of a Kansas farm winery that also holds a bona fide farmers’ market sales permit shall maintain separate records and file separate returns for its bona fide farmers’ market sales permit. The farm winery licensee shall remit enforcement taxes collected from sales at the farmers’ market separately from the taxes collected and reported under its farm winery license. (Authorized by K.S.A. 41-210, K.S.A. 2009 Supp. 41-351, and K.S.A. 79-4106; implementing K.S.A. 41-211 and K.S.A. 2009 Supp. 41-351; effective Sept. 17, 2010.)