Tax & AccountingFebruary 22, 2019

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Kansas Economic Nexus Bill Introduced

A sales tax bill introduced in the Kansas Legislature contains economic nexus provisions specific to remote sellers and marketplace facilitators.

Economic Nexus Thresholds

As drafted upon introduction, the bill would require a remote seller or marketplace facilitator lacking physical in-state presence to collect and remit state and local Kansas sales or use tax on taxable Kansas sales if they had:

– over $100,000 in Kansas sales in calendar year 2018;

– over $100,000 in Kansas sales during the first half of calendar year 2019; or

– over $100,000 in Kansas sales during the current or previous calendar year.

H.B. 2352, as introduced in the Kansas House of Representatives on February 14, 2019

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