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
KANSAS MICROBREWERY MONTHLY GALLONAGE TAX RETURN AND SALES REPORT
INSTRUCTIONS
WHO IS REQUIRED TO USE THIS FORM?
All licensed Kansas Microbreweries are required to submit the form for reporting their monthly gallonage tax, even if no products were manufactured,
sold, stored or purchased.
DUE DATE:
The tax return, report and payment are due on or before the 15
th
day of the calendar month following the month in which the microbrewery transferred
beer from brewing vats to holding vats and/or the purchase of malt product (wort, liquid malt, malt syrup or malt extract).
NO DOMESTIC BEER BREWED:
You are required to file this return and report even if no domestic beer is brewed during the report period. If beer was not transferred from brewing vats
to holding vats during the report period, check the box by “No domestic beer was brewed this month”. Enter a “zero” in the “Total Domestic Beer Tax
Due” box. Pursuant to K.S.A. 41-308(a)(1), Kansas Microbreweries are not authorized to manufacture Cereal Malt Beverage.
NO HARD CIDER MANUFACTURED:
You are required to file this return and report even if no hard cider is manufactured during the report period. Check the box by “No hard cider was
manufactured this month”.
NO MALT OR WORT PRODUCTS:
If no malt or wort products were manufactured, used, sold, stored or purchased this month, check the box by “No malt or wort products were
manufactured, used, sold, stored or purchased this month”.
GALLONAGE TAX CREDIT CARRIED FORWARD CHECKBOX:
If you have a tax credit from a previous report period, check the box by “Gallonage tax credit carried forward”. Enter the amount of the tax credit next to
“Amount”.
INSTRUCTIONS TO COMPLETE THE MICROBREWERY GALLONAGE TAX RETURN:
Round gallons manufactured to the nearest whole gallon and report whole gallons only.
1. Enter the month, year, FEIN, microbrewery name, demographic and contact information.
2. Enter the total number of GALLONS of Domestic Beer or Hard Cider that you are reporting for the corresponding product CODE (01-03) in the
GALLONS/POUNDS column.
a. Multiply the number of gallons CODE 01 by the corresponding TAX RATE and enter that amount in the TAX AMOUNT column.
b. Multiply the number of gallons CODE 02 and 03 by the corresponding TAX RATE and enter that amount in the TAX AMOUNT column.
c. In the TAX AMOUNT column, subtract product type CODE 02 and 03 from product type CODE 01.
d. Enter the difference in the TAX DUE box.
3
. Enter the total number of gallons CODE 04 of Wort of Liquid Malt manufactured, used, sold, stored or purchased in the GALLONS/POUNDS
column.
a. Multiply the number of gallons CODE 04 by the corresponding TAX RATE and enter that amount in the TAX AMOUNT column. If you did not
purchase any Wort or Liquid Malt, enter a “zero” in the GALLONS/POUNDS and TAX DUE columns.
b. Multiply the number of gallons CODE 05 by the corresponding TAX RATE and enter that amount in the TAX AMOUNT column.
c. In the TAX AMOUNT column, subtract product type CODE 05 from CODE 04 and enter the amount in the TAX DUE box.
4. Enter the number of pounds CODE 04 of Malt Syrup or Malt Extract manufactured, used, sold, stored or purchased in the GALLONS/POUNDS
column.
a. Multiply the number of pounds CODE 04 by the corresponding TAX RATE and enter that amount in the TAX AMOUNT column. If you did not
purchase any Malt Syrup or Malt Extract, enter a “zero” in the GALLONS/POUNDS and TAX AMOUNT column.
b. Multiply the number of pounds CODE 05 by the corresponding TAX RATE and enter that amount in the TAX AMOUNT column.
c. In the TAX AMOUNT column, subtract product type CODE 05 from CODE 04 and enter the amount in the TAX DUE box.
5. Add the domestic beer TAX DUE, hard cider TAX DUE and malt and/or wort products TAX DUE amounts together and enter the sum in the TAX
AMOUNT box. If you have a previous credit, enter that amount and subtract from the TAX AMOUNT. Enter the sum in the TOTAL TAX DUE box.
6. Read the sworn statement, sign and enter your title.
EXPLANATION OF CODES:
01 = Total Gallons of Domestic Beer Brewed or Hard Cider Manufactured. Kansas Microbreweries are authorized to brew domestic beer (greater than
3.2% ABW but not more than 15% ABW). Gallonage Tax is due at the time of transfer from brewing vats to the holding vats.
02 = Sales to Out-of-State Wholesalers or Transferred to Out-of-State Contracting Microbreweries. Products sold to out-of-state wholesalers or
transferred to out-of-state contracting microbreweries are tax exempt with an affidavit attached for each sale. Bills of lading are subject to review
by the Director.
03 = Sales to Non-Beverage User Permit or License Holders.
04 = Taxable Ingredients Purchased/Manufactured. Tax is due on wort or liquid malt ($0.20/Gallon) and malt syrup or malt extract ($0.10/Pound)
purchased to manufacture domestic beer.
05 = Taxable malt or wort used in the manufacture or domestic beer.
ABC-1025 (Rev. 07/18)
