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SB109 • 2026

Providing a remittance credit to retailers for the collection of sales and compensating use tax.

Providing a remittance credit to retailers for the collection of sales and compensating use tax.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Last action
2026-04-10
Official status
Died in Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Providing a remittance credit to retailers for the collection of sales and compensating use tax.

Providing a remittance credit to retailers for the collection of sales and compensating use tax.

What This Bill Does

  • Providing a remittance credit to retailers for the collection of sales and compensating use tax.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-10 Senate

    Died in Committee

  2. 2025-02-04 Senate

    Hearing: Tuesday, February 4, 2025, 9:30 AM — Room 548-S event

  3. 2025-01-30 Senate

    Referred to Senate Committee on Assessment and Taxation

  4. 2025-01-29 Senate

    Introduced

Official Summary Text

Providing a remittance credit to retailers for the collection of sales and compensating use tax.

Current Bill Text

Read the full stored bill text 
Session of 2025
SENATE BILL No. 109
By Committee on Assessment and Taxation
1-29
AN ACT concerning sales and compensating use taxation; relating to the
collection and remittance of taxes; providing a credit to retailers.
Be it enacted by the Legislature of the State of Kansas:
Section 1. Except as otherwise provided, there shall be allowed as a
credit to each remittance of sales and compensating use tax pursuant to the
provisions of the Kansas retailers' sales tax and the Kansas compensating
tax acts required to be made by a retailer, an amount equal to 1.5% of such
remittance. The total credit amount pursuant to this section for each month
shall not exceed $300 for each retailer. For purposes of this section, any
retailer that files a consolidated return for reporting sales and
compensating use tax prior to January 1, 2025, is subject to the $300 per
retailer limitation provided in this section even if such retailer no longer
files a consolidated return after such date.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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