Kansas 2023-2024 Regular Session

Kansas Senate Bill SB41

Introduced
1/17/23  
Refer
1/18/23  
Report Pass
2/16/23  
Refer
1/9/24  
Report Pass
1/25/24  

Caption

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

Impact

If enacted, SB41 could significantly impact state tax laws by changing the financial dynamics for retailers. By allowing a remittance credit, the bill is likely to encourage retailers to be more diligent in collecting and remitting taxes, which could lead to increased state revenue over time. Additionally, it may also work to reduce tax evasion and improve compliance among retailers who might otherwise be hesitant due to the costs associated with tax collection.

Summary

SB41 is a legislative proposal that aims to provide a remittance credit to retailers for the collection of sales and compensating use tax. This initiative focuses on easing the tax burden on retailers by offering them a credit in recognition of their role in tax collection for the state. The bill intends to improve compliance with sales tax regulations and incentivize retailers to participate more fully in the state's tax system, enhancing the overall efficiency of tax collection.

Contention

While the bill is positioned as beneficial for both the state and retailers, there are potential points of contention. Critics may argue that the remittance credit could lead to a significant loss of revenue for the state, especially if the credits are not carefully monitored or capped. Advocates of tighter regulations on tax credits may also raise concerns regarding the potential for misuse or abuse of the credit system, emphasizing the need for transparency and accountability in tax collection practices as the bill moves forward.

Companion Bills

No companion bills found.

Previously Filed As

KS SB109

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

KS SB1172

Relating to automated sales and use tax remittances by retailers.

KS HB2008

Relating to automated sales and use tax remittances by retailers.

KS SB1533

Relating to municipal sales and use tax remittances by certain retailers.

KS HB3223

Relating to municipal sales and use tax remittances by certain retailers.

KS HB751

Reduces the amount of dealer's compensation for collection and remittance of state sales and use taxes (OR +$2,500,000 GF RV See Note)

KS HB676

Reduces the amount of dealer's compensation for collection and remittance of state sales and use taxes (OR +$2,500,000 GF RV See Note)

KS HB9

Provides for the amount of dealer's compensation for collection and remittance of state sales and use taxes (Item #21) (OR +$8,000,000 GF RV See Note)

KS HB523

Provides for the payment of vendor's compensation for the timely collection and remittance of state and local sales taxes (EG1 DECREASE LF RV See Note)

KS HB558

Provides for the collection and remittance of state and local sales and use taxes (EN SEE FISC NOTE GF EX See Note)

Similar Bills

No similar bills found.