The state of Kansas has not yet passed an economic nexus standard. Currently, only a physical presence in the state will create nexus. (The Kansas Department of revenue issued a ruling asserting economic nexus, however the Kansas AG determined that the KDOR did not have the authority to impose economic nexus.)

Effective Date of Current Standard:

July 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous 12 months

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

September 30, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous 12 months

Includable Transactions:

Retail sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Taxable sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar years

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

November 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Taxable sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail sales (taxable & exempt)

Marketplace Facilitator:

No

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2018

Threshold:

$250,000

Measurement Date:

Calendar year

Includable Transactions:

Retail Sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

November 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

February 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2019

Threshold:

$150,000 (2020), $100,00 (2021 and thereafter)

Measurement Date:

Previous or current calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Taxable sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

April 1, 2019

Threshold:

$500,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

June 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2019

Threshold:

$100,000 and 200 transactions

Measurement Date:

12 months ending 9/30

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

July 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

June 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous 12 months

Includable Transactions:

Retail

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

July 1, 2020

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

No

Effective Date of Current Standard:

July 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

September 1, 2018

Threshold:

$250,000

Measurement Date:

Previous 12 months

Includable Transactions:

Gross sales

Marketplace Facilitator:

No

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

November 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Taxable sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

July 21, 2018

Threshold:

$500,000 and 100 transactions

Measurement Date:

Previous 4 sales tax quarters

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

November 1, 2018

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

November 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous 12 months

Includable Transactions:

Retail sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2019

Threshold:

$500,000

Measurement Date:

Previous 12 months

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator:

Yes

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Federal tax year

Includable Transactions:

Gross sales

Marketplace Facilitator:

Yes