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Tax Law

Kansas Again Fails to Pass Remote-Seller and Marketplace Facilitator Bill

Kansas lawmakers did not take their second bite at the remote-seller and marketplace-facilitator apple during a special legislative session. On June 3, 2020, Representative Steven Johnson re-introduced HB 2014, which would have required remote sellers with $100,000 or more in annual in-state sales to collect and remit taxes and would have required marketplace facilitators meeting the $100,000 threshold to collect and remit taxes on behalf of their third-party sellers. It also would have made marketplace facilitators responsible for local transient guest taxes and some prepaid wireless 911 fees. The measure was previously introduced during the regular session, but it died in committee, and lawmakers failed to address it before the special session adjourned on June 4. Kansas remains the only state with a tax obligation for remote sellers without a legislative threshold.