Kansas Statutes Annotated

K.S.A. § 79-41a02 (2026)

Imposition and rate of tax; paid by consumer and collected by seller

✓ current as of May 2026

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79-41a02. Imposition and rate of tax; paid by consumer and collected by seller. (a) There is hereby imposed, for the privilege of selling alcoholic liquor, a tax at the rate of 10% upon the gross receipts derived from the sale of alcoholic liquor by any club, caterer, drinking establishment, public venue or temporary permit holder, and upon the acquisition costs of any alcoholic liquor served as samples by clubs and drinking establishments.

(b) The tax imposed by this section shall be paid by the consumer to the club, caterer, drinking establishment, public venue or temporary permit holder and it shall be the duty of each and every club, caterer, drinking establishment, public venue or temporary permit holder subject to this section to collect from the consumer the full amount of such tax, or an amount equal as nearly as possible or practicable to the average equivalent thereto. Each club, caterer, drinking establishment, public venue or temporary permit holder collecting the tax imposed hereunder shall be responsible for paying over the same to the state department of revenue in the manner prescribed by K.S.A. 79-41a03, and amendments thereto, and the state department of revenue shall administer and enforce the collection of such tax.

(c) Any club or drinking establishment that serves free samples of alcoholic liquor shall remit the tax imposed by subsection (a) in the manner prescribed by K.S.A. 79-41a03, and amendments thereto, and the state department of revenue shall administer and enforce the payment of such tax.

History: L. 1979, ch. 152, § 12; L. 1987, ch. 182, § 118; L. 1990, ch. 179, § 10; L. 2012, ch. 144, § 50; L. 2013, ch. 130, § 14; July 1.

Notes of Decisions

Cited in 3 cases, 1988–2004 · leading case: In Re the Appeal of the City of Wichita, 86 P.3d 513 (Kan. 2004).

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In Re the Appeal of the City of Wichita, 86 P.3d 513 (Kan. 2004). “79-3603(d) and K.S.A. 79-41a02. The amount of the mandatoiy gratuity was listed separately on each ticket, the gratuities were pooled, and the club distributed the gratuities to its employees based on the number of hours they worked each week.”

In Re the Tax Appeal of Newton Country Club Co., 753 P.2d 304 (Kan. Ct. App. 1988). “” K.S.A. 79-41a02 imposes an excise tax on sales of liquor by clubs: “(a) There is hereby imposed, for the privilege of selling alcoholic liquor, a tax at the rate of ten percent (10%) upon the gross receipts derived from the sale of alcoholic liquor by any club.”

Stevenson v. Robinson, 917 P.2d 893 (Kan. Ct. App. 1996). · cites it 2× “The KDR’s position rests on the interplay of K.S.A. 1995 Supp. 79-41a02 and K.S.A. 1995 Supp.”

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