Kansas Code § 41-729

Retail sales at less than cost; permit required
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(a) No retailer shall sell, directly or indirectly, any alcoholic liquor at less than the acquisition cost of such liquor without first having obtained from the director a permit to do so.
(b) The director may issue to a licensed retailer a permit authorizing the retailer to sell alcoholic liquor at less than the acquisition act of such liquor if:
(1) The retailer is actually closing out the retailer's stock for the purpose of completely discontinuing sale of the item of alcoholic liquor for a period of not less than 12 months;
(2) the item of alcoholic liquor is damaged or deteriorated in quality and notice is given to the public thereof; or
(3) the sale of the item of alcoholic liquor is by an officer acting under the order of a court.

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