United States of America: Kansas Legislature passes Remote Seller Nexus Law
Description
Kansas Legislature passes Remote Seller Nexus Law
During the 2021 Legislative Session, lawmakers of the state of Kansas gathered to finalise the state budget, and succeeded in overriding the governor's veto on Senate Bill 50, which requires marketplace facilitators to collect and remit sales and use tax. In addition, Section 14 of the Bill alters K.S.A. 79-3702 to broaden the definition of "retailer conducting business in this state" and set a de minimis requirement for non-Kansas retailers of $100,000 in gross sales to Kansas consumers. The Law comes into effect on 1 July 2021.
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
parliament
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