Under current Kansas DOR guidance, all remote sellers, regardless of size, are required to collect sales and use taxes. Kansas has introduced two bills to address the taxation of digital sales. H.B. 2537 would introduce a safe harbor for remote sellers with under $100,000 of gross revenues in the state. Additionally, H.B. 2513 would first impose the duty to collect sales and use taxes on marketplace facilitators that exceed a $100,000 in-state sales threshold. Last year, the Kansas governor vetoed a marketplace facilitator bill.