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.
Page 1 of 5
ABC-273 (Rev. 02/18)
STATE OF KANSAS
A
LCOHOLIC BEVERAGE CONTROL
109 SW 9
th
STREET
P.O. BOX 3506
T
OPEKA KS 66601-3506
D
EPARTMENT OF REVENUE
P
HONE: 785-296-7015
F
AX: 785-296-7185
www.ksrevenue.org/abc.html
EXPLANATION OF COLUMN HEADINGS ON SCHEDULES A E:
Date. Enter the invoice date.
Invoice Number. Enter the unique number that identifies the invoice.
License Number. Enter the Kansas license number.
FEIN. Enter the Federal Employee Identification Number for the Kansas Distributor or Out-of-State Manufacturer you have
purchased from.
Gallons. K.S.A. 41-501(a)(1) defines gallon as a wine gallon, which is equivalent to the standard U.S. gallon.
DO NOT REPORT PROOF GALLONS.
FILING AND PAYMENT:
After completing all of the required information, sign the completed form and attach your payment and return to the address on
the form. Payment may be remitted in the form of a check, bank draft or money order and is made payable to the Kansas
Department of Revenue.
CONTACT INFORMATION:
Questions may be directed to the ABC Marketing Unit.
Phone: 785-296-7015
Email: KDOR_ABC.Marketing.Unit@ks.gov
Page 2 of 5
ABC-273 (Rev. 02/18)
STATE OF KANSAS
A
LCOHOLIC BEVERAGE CONTROL
109 SW 9
th
STREET
P.O. BOX 3506
T
OPEKA KS 66601-3506
D
EPARTMENT OF REVENUE
P
HONE: 785-296-7015
F
AX: 785-296-7185
www.ksrevenue.org/abc.html
KANSAS MANUFACTURERS’
DISTRIBUTORS’ MONTHLY GALLON AGE TAX RETURN
MONTH: YEAR: FEIN: -
MANUFACTURER NAME:
ADDRESS:
CITY/STATE: ZIP CODE:
CONTACT PERSON: E-MAIL ADDRESS:
TOTAL GALLONAGE TAX DUE PURCHASE AND MANUFACTURE ALCOHOLIC LIQUOR OR CMB:
I did not manufacture alcoholic liquor or CMB this report period.
PRODUCT TYPE: CODE:
Code 01 = Taxable Product Manufactured
Code 02 = Pr
oduct Purchased from a Kansas Manufacturer
Code 03 = Export Sales
GALLONS: TAX RATE: TAX AMOUNT: TAX DUE:
Alcohol and Spirits
(GLAS)
01
X
$2.50 / Gallon
+
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
=
$
$
$
$
$
$
$
02
X -
03
X -
Fortified Wine
(14.1% ABV or more)
(FWGL)
01
X
$0.75 / Gallo
n
+
=
02
X -
03
X -
Light Wine
(14% ABV or less)
(LWGL)
01
X
$0.30 / Gallo
n
+
=
02
X -
03
X -
Beer
(4.1% ABV or more)
(GLBR)
01
X
$0.18 / Gallo
n
+
=
02
X -
03
X -
Cereal Malt Beverage
(3.2% ABW or less)
(MBTX)
01
X
$0.18 / Gall
on
+
=
02
X -
03
X -
Flavored Malt
Beverage - Strong
(4.1% ABV or more)
(GFMB)
01
X
$0.18 / Gal
lon
+
=
02
X -
03
X -
Flavored Malt
Beverage - Weak
(4% ABV or less)
(FMBT)
01
X
$0.18 / Gal
lon
+
=
02
X -
03
X -
TOTAL GALLONAGE TAX DUE =
Page 3 of 5
ABC-273 (Rev. 02/18)
STATE OF KANSAS
A
LCOHOLIC BEVERAGE CONTROL
109 SW 9
th
STREET
P.O. BOX 3506
T
OPEKA KS 66601-3506
D
EPARTMENT OF REVENUE
P
HONE: 785-296-7015
F
AX: 785-296-7185
www.ksrevenue.org/abc.html
KANSAS MANUFACTURERS’
DISTRIBUTORS’ MONTHLY GALLON AGE TAX RETURN
MANUFACTURER’S SUMMARY
Complete Sc
hedules A E before completing this section.
TOTAL GALLONS
Total Gallons Manufactured for Beverage Purposes
Total Gallons Purchased from Kansas Manufacturer (Schedule A)
Total Gallons Purchased from Out-of-State Manufacturer (Schedule B)
Total Gallons Sold to Kansas Manufacturer (Schedule C)
Total Gallons Sold to Kansas Distributor (Schedule D)
Total Gallons Sold Non-Beverage User Licensee (Schedule E)
Total Gallons Exported for Beverage Purposes
SCHEDULE A ALCOHOLIC LIQUOR OR CMB PURCHASED FROM KANSAS MANUFACTURER(S)
DATE
INVOICE NUMBER
LICENSE NUMBER
GALLONS
TOTAL GALLONS
SCHEDULE B ALCOHOLIC LIQUOR OR CMB PURCHASED FROM OUT-OF-STATE MANUFACTURER(S)
DATE INVOICE NUMBER FEIN GALLONS
TOTAL GALLONS
Page 4 of 5
ABC-273 (
Rev. 02/18)
STATE OF KANSAS
A
LCOHOLIC BEVERAGE CONTROL
109 SW 9
th
STREET
P.O. BOX 3506
T
OPEKA KS 66601-3506
D
EPARTMENT OF REVENUE
P
HONE: 785-296-7015
F
AX: 785-296-7185
www.ksrevenue.org/abc.html
SCHEDULE C ALCOHOLIC LIQUOR OR CMB SOLD TO KANSAS MANUFACTURER(S)
DATE
INVOICE NUMBER
LICENSE NUMBER
GALLONS
TOTAL GALLONS
SCHEDULE D ALCOHOLIC LIQUOR OR CMB SOLD TO KANSAS DISTRIBUTOR(S)
DATE INVOICE NUMBER FEIN GALLONS
TOTAL GALLONS
SCHEDULE E – ALCOHOLIC LIQUOR OR CMB SOLD TO NON-BEVERAGE USER LICENSEES
DATE INVOICE NUMBER LICENSE NUMBER GALLONS
TOTAL GALLONS
All records shall be maintained for three years and shall be available for inspection by the Director of any agent
or employee of the Director or Secretary upon request. DO NOT SEND INVOICES.
I declare under penalties of perjury that to the best of my knowledge and belief this is a true, correct and complete return.
SIGNATURE TITLE
State whether individual owner, member of firm or title if officer of corporation.
Page 5 of 5
ABC-273 (Rev. 02/18)
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