On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).
Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.
Following the South Dakota v. Wayfair decision by the U.S. Supreme Court on June 21, 2018, Kansas, like many other states, has the authority to require out-of-state sellers, including online retailers, to collect and remit sales tax on sales made to Kansas residents, even if the seller has no physical presence in the state. This ruling overturned the previous physical presence rule, which required businesses to have a physical presence in a state to be subject to state tax laws. In Kansas, the Department of Revenue issued guidance on how remote sellers should comply with the state's tax laws, outlining thresholds for sales that trigger the obligation to collect sales tax. Remote sellers that meet these thresholds are required to register with the state, collect the appropriate sales tax, and remit it to the Kansas Department of Revenue.