A
LCOHOLIC BEVERAGE CONTROL
109 SW 9
th
STREET
P.O. BOX 3506
T
OPEKA KS 66601-3506
STATE OF KANSAS
DEPARTMENT OF REVENUE
P
HONE: 785-296-7015
F
AX: 785-296-7185
www.ksrevenue.org/abc.html
DISTRIBUTORS’ MONTHLY GALLONAGE TAX RETURN
INSTRUCTIONS
WHO IS REQUIRED TO FILE AND PAY GALLONAGE TAX?
All licensed Kansas beer, wine and spirits distributors.
DUE DATE:
The tax return and payment are due on or before the 15
th
day of the calendar month following the month in which the distributor
acquires possession of alcoholic liquor. 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.
INSTRUCTIONS TO COMPLETE THE DISTRIBUTORS’ GALLONAGE TAX RETURN:
1. Enter the month, year, FEIN, distributor name, demographic and contact information.
2. Enter the total number of GALLONS that you are reporting for the corresponding PRODUCT TYPE and conduct CODE
(01-03) in the GALLONS column.
3. Multiply each number of gallons by the corresponding TAX RATE and enter that amount in the appropriate TAX AMOUNT
column.
4. In the TAX AMOUNT column, subtract product type CODES 02 and 03 from the product type CODE 01.
5. Enter the difference in the TAX DUE column.
6. Add all of the TAX DUE amounts together and enter the sum in the TOTAL TAX DUE box at the bottom of the form.
EXPLANATION OF CODES:
01 = Taxable Product Received: Products purchased from supplier.
02 = Out-of-State Transfers: Includes Military Non-Taxable sales of spirits only or products returned to supplier or manufacturer.
03 = Other Non-Taxable Distributions: Includes breakage, spoilage and shrinkage.
PAYMENT OF GALLONAGE TAX:
Two options are available to remit your Gallonage Tax payment: check or Electronic Funds Transfer (EFT). If you remit payment
in the form of a check, bank draft or money order payable to the Kansas Department of Revenue. If you choose to pay your
Gallonage Tax with the EFT option, you must first complete the authorization form for (EFT-101).
FILING AND PAYMENT OF GALLONAGE TAX:
There are four methods to file and pay your gallonage tax return.
•
•
•
•
File the ABC-215 with your check, money order or bank draft.
File the ABC-215 with EFT payment. This requires the ABC-216 to be completed and filed.
File electronically (EDI or Web Application) with EFT payment.
File electronically (EDI or Web Application) and pay with your check, money order or bank draft.
CONTACT INFORMATION:
Questions may be directed to the ABC Marketing Unit.
Phone: 785-296-7015
Email: KDOR_ABC.Marketing.Unit@ks.gov
ABC-215 (Rev. 02/18)
