Kansas and Missouri have enacted legislation requiring remote sellers and marketplace facilitators to collect and remit sales and use taxes when they exceed $100,000 of sales to customers in-state. Kansas’ requirement is effective July 1, 2021; Missouri’s requirement is effective January 1, 2023.
Businesses should consider their potential liability as either remote sellers or marketplace facilitators under the new laws and whether exclusions from tax collection requirements may apply. Affected businesses must prepare to collect and remit tax in Kansas and Missouri.