May 4, 2021

Kansas passes economic nexus law

The Kansas legislature overrode the bill imposing a requirement on remote sellers and marketplace facilitators. The new legislation requires businesses that make sales to Kansas in excess of $100,000 in the current or previous calendar year to register and collect sales tax beginning July 1, 2021.

Marketplace facilitators must collect sales tax on sales made using their platforms if they facilitate more than $100,000 in sales to Kansas customers. For sellers that exceeded the $100,000 threshold in 2020, the legislation specifically provides that the seller is not required to collect tax on sales that occurred prior to July 1, 2021.

April 19, 2021

Florida governor signs nexus bill into law

Gov. Ron DeSantis signed the bill imposing the requirement to collect sales tax on remote sellers and marketplace facilitators. Businesses that made sales to Florida in excess of $100,000 in the previous calendar year must register and collect sales tax beginning July 1, 2021. Marketplace facilitators must collect sales tax on sales made using their platforms if they facilitate more than $100,000 in sales to Florida customers.

The legislation also reduces the tax rate imposed on the rental or license of certain types of real property. The state rate will be reduced from the current 5.5% to 2.0%. Local tax rates will continue to apply.

April 16, 2021

Kansas remote seller sales tax legislation vetoed

Kansas Governor Laura Kelly vetoed legislation that would have implemented remote seller and marketplace facilitator sales tax collection requirements in the state. Kelly objected to the income tax cuts contained in the bill. The leaders of the House and Senate have indicated they will attempt to override the governor’s veto when they return on May 3. The bill passed the Senate with more than the two-thirds supermajority required to override the veto. However, the vote in the House was three votes short of the required supermajority.

April 6, 2021

Kansas passes new sales tax legislation

The Kansas legislature has passed a bill imposing a requirement to collect sales tax on remote sellers and marketplace facilitators. The governor is expected to sign the bill. Businesses that make sales to Kansas in excess of $100,000 in the current or previous calendar year must register and collect sales tax beginning July 1, 2021. Marketplace facilitators must collect sales tax on sales made using their platforms if they facilitate more than $100,000 in sales to Kansas customers.

Prior to this legislation the Kansas Department of Revenue and the Kansas Attorney General disagreed on the application of the United States Supreme Court’s 2018 decision in Wayfair. The Secretary of Revenue asserted that one sale of any amount created a filing obligation in Kansas. The Attorney General maintained that this position did not comply with the Wayfair decision and was unenforceable. This legislation clarifies the situation. For sellers that exceeded the $100,000 threshold in 2020, the legislation specifically provides that the seller is not required to collect tax on sales that occur prior to July 1, 2021.

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