On March 30, 2021, the Kansas legislature passed S.B. 50, which would require sales and use tax and transient guest tax collection by marketplace facilitators selling or facilitating the sale of property or services subject to these taxes, as well as set a remote seller tax collection threshold. Marketplace facilitators are required to collect and remit these taxes if, during the current or immediately preceding calendar year: (1) the marketplace facilitator made taxable sales in Kansas exceeding $100,000; or (2) made or facilitated taxable sales, on its own behalf or on behalf of marketplace sellers, for delivery into Kansas in an amount exceeding $100,000. Marketplace facilitators would not be required to collect and remit any of the taxes from sales occurring prior to July 1, 2021. Effective April 1, 2022, marketplace facilitators would also be required to collect and remit applicable prepaid wireless 911 fees. Additionally, S.B. 50 would define a retailer doing business in the state to include remote sellers with greater than $100,000 of cumulative gross receipts from sales to Kansas customers in the current or immediately preceding calendar year. Remote sellers would not be required to collect and remit tax for sales occurring prior to July 1, 2021. S.B. 50 is now pending enrollment and transmittal to the governor for approval.