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 Manufacturers’
Monthly Gallonage Tax Return and Report Instructions
WHO IS REQUIRED TO FILE AND PAY GALLONAGE TAX?
All licensed Kansas manufacturers who manufacture alcoholic liquor or Cereal Malt Beverage (CMB) for beverage purposes.
DUE DATE:
The tax return, payment and report are due on or before the 15
th
day of the calendar month following the month in which the
alcoholic liquor or CMB is manufactured for beverage purposes. 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.
MANUFACTURER TYPES:
There are two types of alcoholic liquor or CMB manufacturers in Kansas.
1. Manufacturers who purchase alcoholic liquor or CMB, then rectify, blend, process, flavor or bottle it. This generally
results in increased volume of the purchased alcoholic liquor or CMB.
2. Manufacturers who, brew, distill or ferment the alcoholic liquor or CMB.
INSTRUCTIONS TO COMPLETE THE MANUFACTURERS’ GALLONAGE TAX RETURN AND REPORT:
1. Enter the month, year, FEIN, manufacturer name, demographic and contact information.
2. Compute Gallonage Tax Due.
a. Enter the total number of GALLONS that you are reporting for each product CODE (01-03) in the GALLONS COLUMN.
b. Multiply each number of gallons by the TAX RATE and enter that amount in the appropriate TAX AMOUNT column.
c. In the TAX AMOUNT column, subtract product type CODES 02 and 03 from the product type CODE 01.
d. Enter the difference in the TAX DUE column.
EXPLANATION OF CODES:
01 = Taxable Alcoholic Liquor or CMB Manufactured. Total gallons manufactured for beverage purposes during this report
period using alcoholic liquor or CMB that was purchased.
02 = Alcoholic Liquor or CMB Purchased from a Kansas Manufacturer. Tax on this product has been paid by the first
manufacturer.
03 = Export Sales. Alcoholic Liquor or CMB shipped out-of-state for sale and consumption outside of Kansas. Bills of lading
are subject to review by the Director. DO NOT SEND INVOICES.
INSTRUCTIONS TO COMPLETE THE MANUFACTURERS’ GALLONAGE TAX RETURN AND REPORT:
1. Complete the Manufacturer’s Summary using the information from Schedules A – E.
2. Enter the required information for Schedules A – E.
3. Add the amounts of GALLONS together and enter the sum in the TOTAL GALLONS box for each schedule.
4. If you do not have purchases or sales to report, enter a zero in the TOTAL GALLONS box.
5. Enter the sum in each TOTAL GALLONS box on the Manufacturer’s Summary.
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ABC-273 (Rev. 02/18)