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Kansas Statutes Chapter 79. Taxation § 79-41a01. Definitions

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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.

Cite this article: - Kansas Statutes Chapter 79. Taxation § 79-41a01. Definitions - last updated January 01, 2020 |

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