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Tax Law

Kansas Legislative Committee Continues to Work on Marketplace Seller and Facilitator Legislation

During a series of remote committee hearings, the Kansas House Committee on Taxation discussed revisions and amendments to marketplace facilitator legislation. Kansas is currently one of the few states without a marketplace facilitator or remote seller law, and the only state that has a remote seller rule without any thresholds for application. As initially drafted, H.B. 2657, did not include the revenue or transaction thresholds used by other states. The committee amended the bill to include a $100,000 revenue threshold for remote sellers and marketplace facilitators. Kansas’s current remote seller rules were created by regulatory notice rather than by statute.

As a matter of legislative procedure, the amended language was added to a bill that has already passed the state senate, S.B. 266. If passed, the bill would become effective July 1, 2020. The Kansas legislature is convening for its final day of the session on Thursday, May 21.