Kansas – Click-Through and Affiliate Nexus Requirements

SALT Report 2495 – The Kansas Department of Revenue issued a notice regarding recent changes to the state’s tax laws that will require certain remote retailers to register with the Department as retailers. These remote sellers will be required to collect and remit retailers’ sales tax or use tax on their taxable sales of tangible personal property when used, consumed, or stored in Kansas.

The effective dates are as follows:

  • The click-through nexus provisions that determine whether a retailer is doing business in the state takes effect on October 1, 2013,
  • The affiliate nexus provisions take effect on July 1, 2013, and
  • The amended definition of a retailer doing business in the state takes effect on July 1, 2013

The notice also states that under Kansas law, any retailer doing business in Kansas who makes taxable sales of tangible personal property for use, storage, or consumption in the state has a duty to collect the state and local use tax from their customers and to timely report and remit the taxes to the Department.

For Further Information

Kansas Department of Revenue – Notice 13-05