Kansas’s remote seller law became effective July 1, 2021, one of the last states to adopt sales tax nexus requirements for remote sellers. As part of implementing the new law, the Department of Revenue recently issued guidance to remote sellers providing that while a remote seller is not required to collect tax on its first $100,000 in sales for purposes of determining when economic nexus first begins, remote sellers should advise purchasers they have a use tax obligation if no tax is collected on the sale. Once the $100,000 threshold is passed, remote sellers must begin collecting and remitting sales tax on any further sales to Kansas customers.  In addition, for purposes of determining when a remote seller passes the $100,000 threshold, all sales made by the remote seller to Kansas customers count toward the threshold, regardless of whether the item purchased is actually taxable.