Alcoholic Beverage Control (ABC)
Direct Wine Shipment for Individuals
Individuals who transport alcoholic liquor, that they have previously purchased and/or possessed, into Kansas are required to report and pay gallonage tax on the alcoholic liquor. There are three different forms to report and pay gallonage tax.
If you are:
- Transporting alcoholic liquor* into Kansas from outside the borders of the United States, file the ABC-205 and pay the appropriate gallonage tax prior to transporting the alcoholic liquor into Kansas. A one gallon tax credit is allowed.
- Transporting alcoholic liquor* into Kansas from within the borders of the United States, file the ABC-206 and pay the appropriate gallonage tax prior to transporting the alcoholic liquor into Kansas.
- Transporting wine into Kansas that was purchased at any out-of-state winery in a face-to-face transaction or have the winery ship the wine to their Kansas residence, file the ABC-207 gallonage tax return and pay the appropriate gallonage tax within 30 days after purchasing the wine.
* Alcoholic liquor includes alcohol, spirits, wine, beer (more than 3.2% alcohol by weight), flavored malt beverage (more than 4% alcohol by volume) but does not include cereal malt beverage (3.2% alcohol by weight or less) or flavored malt beverage (4% alcohol by volume or less).
Related Forms:
- Individual's Gallonage Tax Return and Instructions for Alcoholic Liquor Transported into Kansas from Outside the Borders of the United States (ABC-205) (Rev. 7/06)
- Individual's Gallonage Tax Return and Instructions for Alcoholic Liquor Transported into Kansas from Within the Borders of the United States (ABC-206) (7/06)
- Individual's Gallonage Tax Return and Instructions for Wine Purchased in Person at any Out-of-State Winery (ABC-207) (01/07)
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