ALCOHOLIC BEVERAGE CONTROL
109 SW 9
th
STREET
P.O. BOX 3506
TOPEKA KS 66601-3506
STATE OF KANSAS
DEPARTMENT OF REVENUE
P
HONE: 785-296-7015
F
AX: 785-296-7185
www.ksrevenue.org/abc.html
INDIVIDUAL’S GALLONAGE TAX RETURN FOR ALCOHOLIC LIQUOR
TRANSPORTED FROM OUTSIDE THE UNITED STATES INTO KANSAS
INSTRUCTIONS
WHO IS REQUIRED TO USE THIS FORM?
Persons who transport alcoholic liquor, for their personal use and not for resale, into Kansas from outside the borders of the United
States that they have previously purchased and/or possessed.
If you have gallonage tax due in the amount of $5.00 or less, you must submit your completed Individual’s Gallonage Tax Return. DO
NOT remit the gallonage tax payment pursuant to the KDOR Revenue Ruling 19-2010-03 that became effective on August 20, 2010.
DUE DATE:
The tax return and payment must be filed prior to transporting alcoholic liquor from outside the borders of the United States into
Kansas. Once your Gallonage Tax Return and payment have been processed, the ABC will email, fax or mail the “approved” Gallonage
Tax Return as proof of payment for your records.
EXEMPTION:
One gallon of the total amount of alcoholic liquor transported into Kansas is tax-free from outside the United States.
DEFINITIONS:
ALCOHOLIC LIQUOR: Any alcohol, spirits, wine, beer and every liquid or solid containing alcohol, spirits, wine or beer and capable
of being consumed as a beverage. Does not include cereal malt beverage.
ALCOHOL AND SPIRITS: Any beverage containing alcoholic liquor that is not defined below.
BEER: Contains more than 3.2% alcohol by weight.
FLAVORED MALT BEVERAGE – STRONG: Malt beverage with added flavors. Contains more than 4% alcohol by volume.
FORTIFIED WINE: Contains 14.1% alcohol by volume or more.
LIGHT WINE: Wine contains 14% alcohol by volume or less.
INSTRUCTIONS TO COMPLETE THE INDIVIDUAL’S GALLONAGE TAX RETURN:
Part A – Gallonage Tax Return
1. Complete the demographic information. Please print all information.
2. Enter the DATE the alcoholic beverage is to be transported into Kansas.
3. Enter the total number of GALLONS for the corresponding PRODUCT TYPE you wish to transport into Kansas. Report whole
gallons only, round to the nearest gallon.
4. Multiply each number of gallons by the corresponding TAX RATE and enter that amount in the appropriate SUBTOTAL column.
5. Select the PRODUCT TYPE that you wish to claim your ONE GALLON EXEMPTION, subtract the amount from the SUBTOTAL
and enter the difference on the TAX AMOUNT line.
6. If you have multiple product types that you are transporting into Kansas, copy the SUBTOTAL amount and enter it on the TAX
AMOUNT line.
7. Add the TAX AMOUNTS together and enter the sum in the TOTAL GALLONAGE TAX DUE line.
8. Sign and date the Gallonage Tax Return (ABC-205).
9. Retain a copy for your records.
Part B – Itemized List of Alcoholic Liquor
1. Complete the demographic information.
2. Complete the itemized list.
FILING AND PAYMENT OF GALLONAGE TAX:
Prior to transporting your alcoholic liquor:
1. Complete all tax computations on the Individual’s Gallonage Tax Return (ABC-205).
2. Attach payment in the form of a check, bank draft or money order in United States funds payable to the “Kansas Department of
Revenue”.
3. File the Individual’s Gallonage Tax form Part A and B (ABC-205) with payment by sending to the address at the top of the t
ax
r
eturn.
Contact information:
Questions may be directed to the ABC Marketing Unit at the number on the tax return. Email is preferred at
KDOR_ABC.Marketing.Unit@ks.gov
ABC-205 (Rev. 02/18)
