Kansas
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a Special Order Shipping license and a $750 bond, and file two returns every month.
Kansas has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Special Order Shipping (SOS) license: $150 to start and $130 to renew, including fees. It runs two years from the date on the license.
- Volume limit
- 12 standard cases per consumer or address per calendar year.
- Bond
- $750 escrow or surety bond, in force for the life of the license.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Gallonage tax return and sales report, monthly by the 15th (electronic) | ABC, electronic filing user guide | Prepared by Pinrates. You submit it in the Customer Service Center (KCSC). | |
| Liquor enforcement tax return, monthly by the 25th, zero months included | LE-3 | Department of Revenue | Prepared by Pinrates. You submit it in the Customer Service Center (KCSC). |
When it's due
| Gallonage return and sales report | Every month, by the 15th |
| Liquor enforcement tax, LE-3 | Every month, by the 25th |
Both returns fall due monthly, and the LE-3 is owed even with no sales; the SOS license renews every two years on the date printed on it, so it is not shown.
Tax rates
An 8% liquor enforcement tax in place of sales tax, plus gallonage tax of 30 cents a gallon (75 cents above 16% alcohol).
Other rules
- Label registration
- None for direct shipments; Kansas label approval applies to wine sold through distributors.
- Carrier
- Mark every box for adult signature; the carrier collects a 21+ signature. A fulfillment house needs its own Kansas license.
Changes since September 29, 2026
None recorded. The Kansas chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Kansas's direct-shipping rules after that date is posted here.
Ship to Kansas?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Kansas chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ks-08 | Cancellation on 30 days' notice | Kansas Department of Revenue, Form ABC-804 (Rev. 05/19), Surety Bond for Liquor Licenses | Kansas Department of Revenue |
| ks-24 | Wine bought face to face at an out-of-state winery and transported or shipped home | Kansas Department of Revenue, Individual's Gallonage Tax Return, form ABC-207 (Rev. 01/23) | Kansas Department of Revenue |
| ks-13 | June 23, 2023 | Kansas Department of Revenue, ABC, "Special Order Shipping Gallonage Tax Return and Sales Report, Electronic Filing User Guide" | Kansas Department of Revenue |
| ks-14 | Consent to jurisdiction, stamped "filed" by the Secretary of State | ABC-160 | Kansas Department of Revenue |
| ks-15 | Business tax registration | KS-1216 (or online) | Kansas Department of Revenue |
| ks-16 | Tax clearance certificate | Kansas Department of Revenue | |
| ks-17 | Renewal every two years, before the date on your license | ABC Online | Kansas Department of Revenue |
| ks-18 | Or a $750 escrow bond in a bank doing business in Kansas | ABC-803 | Kansas Department of Revenue |
| ks-19 | Liquor enforcement tax return, monthly by the 25th, zero months included | LE-3 | Kansas Department of Revenue |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ks-01 | Special Order Shipping license | Kan. Stat. Ann. § 41-350 | |
| ks-03 | Liquor enforcement tax, 8% of gross receipts | Kan. Stat. Ann. § 79-4101 | |
| ks-04 | Gallonage tax rates | Kan. Stat. Ann. § 41-501 | |
| ks-07 | Licensee bonds | Kan. Stat. Ann. § 41-317 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ks-12 | Special order shipping licensees file enforcement tax returns showing zero sales when nothing was sold | Kan. Admin. Regs. § 14-11-23(f) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ks-02 | Fees, installment, bond, returns, 8% tax excludes shipping costs, zero-filing sentence for the former annual ABC-1040, carriers, fulfillment houses, records | Kansas Department of Revenue, ABC, "Special Order Shipping License Handbook" | Kansas Department of Revenue |
| ks-05 | 8% enforcement tax | Kansas Department of Revenue, "Liquor Tax Frequently Asked Questions" | Kansas Department of Revenue |
| ks-06 | Label approval before shipments to distributors | Kansas Department of Revenue, ABC, "Brand Registration" | Kansas Department of Revenue |
| ks-09 | License per location, records, monthly reports | Kansas Department of Revenue, ABC, "Handbook for Fulfillment Houses" | Kansas Department of Revenue |
| ks-10 | Tax registration, monthly electronic gallonage return and sales report, Licensing Unit contact | Kansas Department of Revenue, ABC, "Special Order Shipping License" | Kansas Department of Revenue |
| ks-23 | Sale and shipment by a licensed wine manufacturer to a consumer who bought while physically present on its premises | K.S.A. 41-104(a)(7) | |
| ks-11 | Enforcement tax is in lieu of sales tax | Kansas Legislative Research Department, 2017 Briefing Book, J-4 "Liquor Taxes" |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Kansas chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.