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
INDIVIDUAL’S GALLONAGE TAX RETURN FOR ALCOHOLIC LIQUOR
TRANSPORTED FROM WITHIN 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 within 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 within 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.
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 TAX AMOUNT column.
5. Enter the amount in the TOTAL GALLONAGE TAX DUE box at the bottom of the form.
6. Sign and date the Gallonage Tax Return (ABC-206).
7. Retain a copy for your records.
Part B – I
temized 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-206).
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-206) with payment by sending to the address at the top of the tax
return.
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-206 (Rev. 02/18)
