Kansas Only State Making Small Businesses Pay Remote Sales Tax (1)

Kansas, in a striking departure from other states, won’t exempt out-of-state small businesses from a requirement to collect and remit taxes on internet and other remote sales.

In guidance (Notice 19-04) issued Aug. 1, the state said its law requires online and other remote sellers with no physical presence in the state to collect and remit taxes on sales delivered into the state. Remote sellers must register to begin collecting and remitting the state’s 6.5% sales tax Oct. 1, the notice said.

But the requirement doesn’t come with minimum business activity thresholds like those in the U.S. Supreme ...