United States of America: Kansas Law on Remote Seller Nexus comes into effect
Description
Kansas Law on Remote Seller Nexus comes into effect
On 1 July 2021, Kansas’s Remote Seller Law comes into effect. This makes it one of the last American states to adopt sales tax nexus requirements for remote sellers. The law replaces "Notice 19-04 Sales Tax Requirements for Retailers doing Business in Kansas" and was passed and signed into law during the 2021 Legislative Session as Senate Bill 50. This law allows Kansas to tax unregistered remote sellers and online marketplaces that generate revenue in Kansas, while at the same time being able to update requirements when needed.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce, platform intermediary: e-commerce
Implementation Level
subnational
Government Branch
legislature
Government Body
central government
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
platform intermediary: e-commerce,platform intermediary: user-generated content
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
all goods (physical or digital): sale
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1
listing: goods: marketing (any form)
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1