79-5601. Definitions. As used in K.S.A. 2021 Supp. 79-5601 through 79-5604, and amendments thereto: (a) “Department” means the department of revenue. (b) (1) “Marketplace facilitator” means a person, including any affiliate of the person, that: (A) Contracts or otherwise agrees with marketplace sellers to facilitate for consideration, regardless of whether deducted as fees from the […]
79-5602. Collection of taxes and fees; duties of marketplace facilitators. (a) (1) Any marketplace facilitator selling or facilitating the sale of property or services subject to tax in this state shall be required to collect and remit such taxes and follow all applicable procedures and requirements provided by law for the collection and remittance of […]
79-5603. Agreements with sellers; collection and administration requirements; liability. (a) Except as provided in K.S.A. 2021 Supp. 79-5602(b) or (c), and amendments thereto, a marketplace facilitator doing business in this state under K.S.A. 2021 Supp. 79-5602, and amendments thereto, shall collect and remit the taxes on all taxable sales made by the marketplace facilitator or […]
79-5604. Applicability of collection and remittance requirements; effective date. A marketplace facilitator shall not be required to collect and remit any taxes from sales occurring prior to July 1, 2021. History: L. 2021, ch. 93, § 4; July 1.
