Kansas Economic Nexus

Last Updated on July 19, 2021

The Kansas Department of Revenue released a notice stating that any remote seller that sells tangible personal property or services into the state must register and begin collecting and remitting sales and/or use tax by October 1, 2019. The state does not specify a sales or transactions threshold.  A remote seller is a retailer who sells tangible personal property and/or services into a state where it does not have physical presence.  Kansas imposes its sales and use tax collection requirements to the fullest extent permitted by law.  Specifically, as noted above, K.S.A. 79-3702(h)(1)(F) provides that a retailer doing business in this state means: (F) any retailer who has any other contact with this state that would allow this state to require the retailer to collect and remit tax under the provisions of the constitution and laws of the United States.  Kansas can, and does, require on-line and other remote sellers with no physical presence in Kansas to collect and remit the applicable sales or use tax on sales delivered into Kansas.  Accordingly, a remote seller must register with Kansas and obtain a sales and/or use tax account number.  Remote sellers who are not already registered with the Kansas Department of Revenue must register and begin collecting and remitting Kansas sales and/or use tax by October 1, 2019.  The Department will not enforce the statutory requirements to collect and remit on these remote sellers for sales made into Kansas prior to October 1, 2019.

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