A new Kansas online sales tax rule is harmful to small businesses and threatens to embroil the state in expensive litigation. It wasn’t passed by the Legislature; it’s being unilaterally implemented by Gov. Laura Kelly’s Department of Revenue.
Since the concept was blessed in the Supreme Court’s South Dakota v. Wayfair decision in 2018, state legislatures across the country have crafted and implemented new internet sales tax laws. Every state thus far has included a “safe harbor” provision that protects small retailers from being subjected to burdensome collection and reporting obligations. Every state, that is, except Kansas.
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