KANSAS DEPARTMENT OF REVENUE KANSAS MISCELLANEOUS TAX 915 SW HARRISON TOPEKA, KANSAS 66625-5000 RETAIL LIQUOR STORE DIRECT WINE SHIPMENT ENFORCEMENT TAX RETURN INSTRUCTIONS WHO IS REQUIRED TO USE THIS FORM? All licensed Retail Liquor Stores use this form to report the liquor enforcement tax collected from Kansas consumers on direct wine shipment sales they receive for customer pickup. GENERAL INFORMATION Wine sold and shipped by a person holding a shipping permit shall be delivered to the licensed premises of a licensed retailer designated by the purchaser during the hours the retailer is authorized by law to sell alcoholic liquor. DO NOT combine the Liquor Enforcement Tax for Direct Wine Shipment with your monthly retail sales Liquor Enforcement Tax for Retail Sales (LE-3). Report your Liquor Enforcement Tax collected for Direct Wine Shipment using the ABC-185 form. Attach a copy of the Kansas Wine Shipping Record (ABC-189) for each Direct Wine Shipment received to your Kansas Direct Wine Shipment Enforcement Tax Return (ABC-185). DO NOT file this return if you did not receive any direct wine shipments for this report period. Keep a copy of this return for your records. Keep a copy of the shipping invoice for your records. DUE DATE: The tax return and payment are due on or before the 25th day of the calendar month following the month in which the retail liquor store collected the enforcement tax from the Kansas consumer. INSTRUCTIONS TO COMPLETE THE DIRECT WINE SHIPMENT RETAIL LIQUOR STORE ENFORCEMENT TAX RETURN: A. Enter the month, year, FEIN, license number, retail liquor store name, demographic and contact information. B. Complete lines 1-7 as follows: 1. Enter the number of Direct Wine Shipments received. 2. For the reporting period, enter the total amount paid by Kansas consumers to wine manufacturers on direct shipments of wine received at your retail liquor store. This is the total price, including the price of the wine and any shipping or handling fees the wine manufacturer charged the consumer. DO NOT include the enforcement tax or the handling fee collected by you. 3. Enter the total amount of the handling fee(s) you are charging the customer if any. You may charge the customer up to $5.00. 4. Add lines 2 and 3. This is the amount you will collect the liquor enforcement tax on. 5. Amount of tax due for this month (8% of line 3). 6. Penalty. If you are filing a late return, multiply line 4 by the applicable penalty rate. Information regarding the current or prior penalty rates can be obtained from our web site at www.ink.org/public/kdor 7. Interest. If you are filing a late return, multiply line 4 by the applicable interest rate. Information regarding the current or prior interest rates can be obtained from our web site at www.ink.org/public/kdor 8. Total amount due. Add lines 5, 6 and 7. Remit the total amount due. Write your License number on your check or money order made payable to “Kansas Liquor Enforcement Tax”. Send your return and payment to: Kansas Miscellaneous Tax, Kansas Department of Revenue, 915 SW Harrison Street, Topeka, KS 66625-5000 FILING AND PAYMENT OF DIRECT WINE SHIPMENT ENFORCEMENT TAX Two options are available to remit your Direct Wine Shipment Enforcement Tax payment: 1) conventional and 2) Electronic Funds Transfer (EFT). If you choose conventional payment, remit payment in the form of a check, bank draft or money order payable to the Kansas Department of Revenue. If you choose to pay your Liquor Enforcement Tax with the EFT option, you must first complete the authorization form for EFT (EF-101). If you pay using EFT, please check the box on the form indicating you have paid using EFT. There are four methods to file and pay your liquor enforcement tax. • File the ABC-185 with conventional payment. Include a copy of the shipping invoices of each direct wine shipment you collected the enforcement tax on. • File the ABC-185 with EFT payment. Include a copy of the shipping invoices of each direct wine shipment you collected the enforcement tax on. • File electronically with conventional payment. This requires the ABC-186 to be completed and filed. • File electronically with EFT payment. CONTACT INFORMATION: Questions may be directed to the ABC/Customer Relations Licensee Segment Phone: 785-368-8222 or E-mail: ABC_Licensing@kdor.state.ks.us ABC-185 (7/06) American LegalNet, Inc. www.FormsWorkflow.com KANSAS DEPARTMENT OF REVENUE KANSAS MISCELLANEOUS TAX 915 SW HARRISON TOPEKA, KANSAS 66625-5000 KANSAS DIRECT WINE SHIPMENT ENFORCEMENT TAX RETURN RETAIL LIQUOR STORE MONTH:____________________ FEIN: ___ ___ - ___ ___ ___ ___ ___ ___ ___ YEAR: ____________________ LICENSE: 01-___ ___ ___ - ___ ___ ___ ___ - ___ ___ RETAIL LIQUOR STORE NAME: ______________________________________________________ ADDRESS: ________________________________________________________________________ CITY/STATE: ________________________________________________ ZIP CODE: ____________ CONTACT PERSON: ________________________________________________________________ E-MAIL ADDRESS:__________________________________________________________________ LIQUOR ENFORCEMENT TAX ON DIRECT WINE SHIPMENTS Instructions on reverse side 1. 2. 3. 4. 5. 6. 7. 8. Enter the number of Direct Wine Shipments received..................... Sum of the “Order Total” from all shipping documents received...... Total Handling Fees Charged by Retail Liquor Store ...................... Add lines 2 & 3. Enter the result ..................................................... Amount of Tax due for this month (8% of Line 4) ............................ Penalty (see instructions) ................................................................ Interest (see instructions) ................................................................ Total amount due. (add lines 5, 6, and 7) ....................................... 1. 2. 3. 4. 5. 6. 7. 8. $ $ $ $ $ $ I have attached my Kansas Wine Shipping Record (ABC-189) for each Direct Wine Shipment received. I have paid my Liquor Enforcement tax on Direct Wine Shipments using the EFT option. (WETX) I CERTIFY THIS IS A TRUE, CORRECT AND COMPLETE RETURN. SIGN HERE ( Signature Title ) Preparer's Phone No. This return and remittance is due by the 25th of the following month. ABC-185 (7/06) American LegalNet, Inc. www.FormsWorkflow.com Filename: ABC 185 Liquor Enforcement Tax Return for Direct Wine Shipments 7.1.06.doc Directory: C:\DOCUME~1\RVICJPW\LOCALS~1\Temp\notes6030C8 Template: C:\Documents and Settings\RVICJPW\Application Data\Microsoft\Templates\Normal.dot Title: Retail Liquor Store Direct Wine Shipment Enforcement Tax Return and Instructions ABC 185 (7-06) Subject: ABC 185 Retail Liquor Store Direct Wine Shipment Enforcement Tax Return and Instructions Author: RVABDJB Keywords: ABC 185, direct wine, shipment, permit, liquor enforcement tax, return, retail, liquor, store, monthly Comments: Creation Date: 06/23/2006 4:47 PM Change Number: 30 Last Saved On: 08/18/2006 4:24 PM Last Saved By: RVENHJJ Total Editing Time: 150 Minutes Last Printed On: 10/03/2006 2:59 PM As of Last Complete Printing Number of Pages: 2 Number of Words: 985 (approx.) Number of Characters: 5,216 (approx.) American LegalNet, Inc. www.FormsWorkflow.com