K.A.R. 92-24-13
Assumption of tax by licensee prohibited.
# (a)
A licensee shall not advertise, hold out, or state to the public or to any consumer, directly or indirectly, any of the following:
# (1)
The liquor drink tax, or any part of the tax, will be assumed or absorbed by the licensee.
# (2)
The tax will not be considered as an element in the price charged to the consumer.
# (3)
The tax, or any part of the tax, will be refunded if it is added to the price charged to the consumer.
# (b)
The tax may be included in the stated drink price if the licensee conspicuously posts on the premises a sign provided by the secretary stating that drink prices include the liquor drink tax.
(Authorized by K.S.A. 79-41a03, as amended by
L. 2001, Ch. 167, § 14; implementing K.S.A. 79-41a02; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987;
amended May 1, 1988; amended March 22, 2002.)
Amendment history
(Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79- 41a02; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (21 sections)
- 92-24-1 · (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a03;…
- 92-24-5 · 92-24-5
- 92-24-6 · 92-24-6
- 92-24-7 · 92-24-7
- 92-24-8 · 92-24-8
- 92-24-9 · Definitions.
- 92-24-10 · Registration certificates; application; display; revocation.
- 92-24-11 · Application of tax.
- 92-24-12 · Sales tax inapplicable.
- 92-24-13 · Assumption of tax by licensee prohibited.
- 92-24-14 · Time for returns and payment of tax; forms.
- 92-24-15 · Records required.
- 92-24-16 · Source record requirements.
- 92-24-17 · Daily summary.
- 92-24-18 · Licensee’s inventory; sales slips.
- 92-24-19 · Price listing statements.
- 92-24-20 · 92-24-20
- 92-24-21 · Report of alcoholic liquor lost through theft or disaster.
- 92-24-22 · Determination of tax liability; presumption of taxable…
- 92-24-23 · Bond.
- 92-24-24 · Duty of licensees discontinuing business.