Kan. Admin. Regs. § 92-24-12
Items of tangible personal property subject to the liquor drink tax shall not be subject to retailers' sales tax.
(Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79-41a02, 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended March 22, 2002.)