Daily Tax Report: State

Kansas Lawmakers Let Remote Sales Tax Threshold Die on the Vine

May 22, 2020, 10:15 PM

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...
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