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United States of America: Indirect taxation of marketplace facilitators in Kansas Senate Bill 50

Progress

Current status
in force
01 Apr 2022 in force
01 Jul 2021 in force
03 May 2021 adopted
16 Apr 2021 rejected
30 Mar 2021 adopted
11 Mar 2021 under deliberation
21 Jan 2021 under deliberation

Scope

Implementers
United States of America
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
legislature
executive
Government Body
parliament
central government
Implementation Level
subnational

Timeline of events

01 Apr 2022
in force

Implementation of 911 fees in Kansas Senate Bill 50

Beginning on 1 April 2022, the provisions of the Kansas Senate Bill 50 requiring marketplace facilitators surpassing $100'000 of cumulative gross receipts from sales to customers in the state to collect 911 fees are implemented.

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament
01 Jul 2021
in force

Implementation of collection and use taxes in Kansas Senate Bill 50

Beginning on 1 July 2021, the provisions of the Kansas Senate Bill 50 requiring marketplace facilitators surpassing $100'000 of cumulative gross receipts from sales to customers in the state to collect sales and use taxes are implemented.

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament
03 May 2021
adopted

Veto override on bill proposes taxation of marketplace facilitators

The Kansas House and Senate override the Governor`s veto on Senate Bill 50. The bill introduces an economic nexus for marketplace facilitators (section 1 (b)), if they exceed a threshold of $100'000 of cumulative gross receipts from sales to custom…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
16 Apr 2021
rejected

Vetoed bill proposes taxation of marketplace facilitators

The Kansas Senate Bill 50 is vetoed by the governor and returned to the Senate. The bill introduces an economic nexus for marketplace facilitators (section 1 (b)) if they exceed a threshold of USD 100'000 of cumulative gross receipts from sales to c…

Source
Event type law
Action type veto
Government branch executive
Government body central government
30 Mar 2021
adopted

Adoption of Kansas Senate Bill 50

The Kansas Senate Bill 50 is adopted by the House of Representatives with amendments and then repassed by the Senate. The bill introduces an economic nexus for marketplace facilitators (section 1 (b)), if they exceed a threshold of $100'000 of cumu…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
11 Mar 2021
under deliberation

Passage of Kansas Senate Bill 50

Kansas Senate Bill 50 was passed by the Senate to the House of Representatives. The bill introduces an economic nexus for marketplace facilitators (section 1 (b)), if they exceed a threshold of $100'000 of cumulative gross receipts from sales to cus…

Source
Event type law
Action type passage
Government branch legislature
Government body parliament
21 Jan 2021
under deliberation

Introduced bill proposes taxation of marketplace facilitators

The Kansas Senate Bill 50 is introduced. The bill introduces an economic nexus for marketplace facilitators (section 1 (b)), if they exceed a threshold of $100'000 of cumulative gross receipts from sales to customers in the state. Marketplace facili…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament