Liquor Enforcement Tax
Kansas imposes a liquor enforcement tax on alcoholic liquor and cereal malt beverages sold by retail liquor stores, microbreweries or farm wineries to Kansas consumers, or sold by distributors to Kansas clubs, drinking establishments or caterers. A retail liquor store, microbrewery, farm winery or distributor must also:
- Have a liquor license issued by the Division of Alcoholic Beverage Control
- Post a license bond. Bond amount depends on license type.
- Liquor Enforcement Tax Return (LE-3) - Use for filing periods May 2019 and after
- Liquor Enforcement Tax Return (LE-3) - Use for filing periods April 2019 and prior
- Liquor Enforcement Tax Voucher (LE-3V)
- I Want to File and Pay My Liquor Enforcement Tax
Publications assist in understanding the provisions of Kansas tax laws and regulations and are designed for informational purposes only. The contents should not be used as authority to support a technical position.
- Business Tax Application Booklet (KS-1216)
- Withholding Information, including Withholding Guide (KW-100), rates and tables
Have questions regarding Liquor Enforcement Tax?
Contact the Miscellaneous Tax team at 785-368-8222, option 5 then option 4, or email at KDOR_miscellaneous.email@example.com.