State Law:
The legal drinking age in Kansas is 21. In lieu of the state retail sales tax, a 10% Liquor Drink Tax is collected for liquor consumed on the licensed premises and an 8% Liquor Enforcement Tax is collected on retail purchases. Although the sale of cereal malt beverage (also known as 3.2 beer) was legalized in 1937, the first post-Prohibition legalization of alcoholic liquor did not occur until the state's constitution was amended in 1948. The following year the Legislature enacted the Liquor Control Act which created a system of regulating, licensing, and taxing, and the Division of Alcoholic Beverage Control (ABC) was created to enforce the act. The power to regulate cereal malt beverage remains with the cities and counties. Liquor-by-the-drink did not become legal until passage of an amendment to the state's constitution in 1986 and additional legislation the following year. As of November 2006, Kansas still has 29 dry counties and only 17 counties have passed liquor-by-the-drink with no food sales requirement.Today there are more than 2600 liquor and 4000 cereal malt beverage licensees in the state.