Kansas lawmakers have declined to pass a bill that would have created a $100,000 sales threshold to trigger the requirement that out-of-state sellers collect and remit the state’s sales tax.
The death of the measure (S.B. 266) Thursday during a one-day wrap-up session of the Legislature means Kansas remains the only state with a remote sales tax collection-and-remittance requirement that doesn’t also have a small business exemption—one of the three key principles of such a requirement according to the U.S Supreme Court’s ruling in South Dakota v. Wayfair.
- The demise of the measure was a function of ...