Senate Bill 22, if enacted, would require a remote seller or marketplace facilitator to collect and remit Kansas state and local sales or use tax, even if they have no physical presence.
The bill outlines the thresholds that would trigger nexus for a remote seller or marketplace facilitator. Sales and use tax collection and remittance should occur on taxable sales if the remote seller or marketplace facilitator has:
- over $100,000 in Kansas sales in calendar year 2018;
- over $100,000 in Kansas sales from January 1, 2019 – September 30, 2019; or
- over $100,000 in Kansas sales during the current or previous calendar year.
If a remote seller or marketplace facilitator meets the third criteria with current-year sales for the first time, the collection and remittance requirement would apply to current-year Kansas sales in excess of the $100,000 threshold.
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