United States of America: Vetoed bill proposes taxation of marketplace facilitators
Description
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 customers in the state. Marketplace facilitators are thus obligated to collect and remit sales, use, and transient guest taxes as well as 911 fees from sales made through their platforms.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
subnational
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
Hide details
2021-01-21
under deliberation
2021-03-11
under deliberation
2021-03-30
adopted
2021-04-16
rejected
2021-05-03
adopted
2021-07-01
in force
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Any
Economic activity
platform intermediary: user-generated content
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
own content: any format: hosting (any form)
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
Regulated subjects
1