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Minutes for HB2352 - Committee on Taxation
Short Title
Providing changes to nexus for the sales and use tax law; requiring tax collection by marketplace facilitators; imposing sales tax on digital products.
Minutes Content for Thu, Feb 21, 2019
Adam Siebers, Assistant Revisor, provided an overview on HB2352 noting the bill would create the Kansas Main Street Parity Act by requiring certain marketplace facilitators and out-of-state retailers to start collecting Kansas retail sales and compensating use taxes on sales to Kansas customers. The bill would require marketplace facilitators and out-of-state retailers with at least $100,000 in total gross sales in Kansas in the current or immediately preceding calendar year to start collecting retail sales and compensating use taxes. The bill would require marketplace facilitators and out-of-state retailers to begin collecting sales tax on July 1, 2019.
Kathleen Smith, Kansas Department of Revenue provided information on the fiscal note for HB2352 stating the bill would increase the Main Street Parity Act collections by $32.6 million in FY2020 and taxing the digital property would increase $8.5 million for a total $41.1 million. The State General Fund would receive $34.4 million.
Trey Cocking, League of Kansas Municipalities testified as a proponent for HB2352 (Attachment 3).
Written testimony was submitted by the following as proponents to HB2352:
Michael L. Dodson, Mayor of Manhattan (Attachment 4).
Tim Danneberg, City of Olathe, (Attachment 5).
Kevin Walker, Overland Park Chamber of Commerce (Attachment 6).
City of Overland Park, (Attachment 7).
League of Municipalities, Dodge City, Fort Scott, Johnson County, Olathe, and Prairie Village (Attachment 8).
City of Wichita, (Attachment 9)
Stephen Shur, Travel Tech (Attachment 10)
Written testimony as an opponent to HB2352 was submitted by the following:
Michael Austin, Kansas Policy Institute (Attachment 11).
Neutral Opponent:
Eric Stafford, Kansas Chamber, testified as neutral to HB2352 (Attachment 12).
Hearing closed on HB2352.
Meeting adjourned at 4:45 pm.
Next meeting scheduled is February 25, 2019.
