{"data":{"id":"us-ks/k.s.a.-79-41a01","jurisdiction":"us-ks","citation":"K.S.A. 79-41a01","heading":"Definitions.","body":"As used in K.S.A. 79-41a01 through 79-41a09, and amendments thereto:\n(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.\n(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.\n(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.","path":["Chapter 79.—TAXATION","Article 41a.—LIQUOR DRINK TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_041a_0001.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:20Z","sha256":"2f32687a76011c0eb62a53972b51b87f148bf1a532546ac17bb915411c97c4f7","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-4108","next":"us-ks/k.s.a.-79-41a02"},"notice":"GroundRules: Original legal text. Not legal advice."}