TaxNA Insights Article Template
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