Definitions

79-41a01. Definitions. As used in K.S.A. 79-41a01 through 79-41a09, and amendments thereto: (a) "Alcoholic liquor" means alcoholic liquor, as defined by K.S.A. 41-102, and amendments thereto, and cereal malt beverage, as defined by K.S.A. 41-2701, and amendments thereto. (b) "Caterer," "club," "drinking establishment," "public venue," "railway car" and "temporary permit" have the meanings provided by K.S.A. 41-2601, and amendments thereto. (c) "Gross receipts derived from the sale of alcoholic liquor" means the amount charged the consumer for a drink containing alcoholic liquor, including any portion of that amount attributable to the cost of any ingredient mixed with or added to the alcoholic liquor contained in such drink. History: L. 1979, ch. 152, § 11; L. 1985, ch. 171, § 12; L. 1987, ch. 182, § 117; L. 1990, ch. 179, § 9; L. 2012, ch. 144, § 49; July 1. Attorney General's Opinions: Application of privilege tax on sales of liquor by clubs. 80-241. Sales of liquor by clubs; disposition of revenues. 83-159. Local alcoholic liquor fund; definition of park and recreational facility. 89-132. CASE ANNOTATIONS 1. Gross receipts, defined as amount charged for drink containing alcoholic liquor; mandatory gratuity is part of amount charged. In re Tax Appeal of Newton Country Club Co., 12 Kan. App. 2d 638, 644, 753 P.2d 304 (1988). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026