Taxes / State tax rules / Kansas
Selling on eBay, Poshmark or Etsy from Kansas: sales tax and 1099-K rules
Since July 1, 2021, under Senate Bill 50, a marketplace facilitator with more than $100,000 of taxable Kansas sales in a calendar year collects and remits Kansas sales or compensating use tax on the sales it facilitates, whether or not its sellers are registered, and the Kansas Department of Revenue says it won't audit or assess marketplace sellers for facilitated sales except in narrow cases. For Form 1099-K, the Kansas Department of Revenue's 2025 information return specifications say Kansas follows the IRS guidelines for filing information returns (K.S.A. 79-3222) and set no separate threshold, so the federal test (over $20,000 in more than 200 transactions) is the one in play.
General information, not tax advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
Kansas in short
- General sales tax:
- Yes, 6.5% state rate
- Marketplace facilitator law:
- Yes: Senate Bill 50 (2021), new Sections 1 through 4, since Jul 1, 2021
- When a marketplace must collect:
- calendar-year taxable sales sourced into Kansas of more than $100,000 (only taxable sales count); collection starts with the next transaction after the threshold is crossed
- Form 1099-K:
- No separate state threshold
Who collects the tax on a marketplace sale
From July 1, 2021, a marketplace facilitator over the $100,000 de minimis threshold collects and remits Kansas sales and compensating use tax on the sales it facilitates, and is responsible regardless of whether the marketplace seller is, or would have had to be, registered. A facilitator located in Kansas collects retailers' sales tax; one located outside Kansas collects retailers' compensating use tax. In the first year over the threshold it isn't required to collect on the first $100,000 of Kansas sales.
If you sell only through marketplaces
Notice 21-14 says the department shall not audit or otherwise assess tax against marketplace sellers for sales facilitated by a marketplace facilitator, except where the facilitator seeks relief for errors or for the special contract cases in the bill. The department pages checked here don't say whether a Kansas seller with only marketplace sales needs its own registration.
Registration, resale certificates and what changes when you also sell direct have their own page: Kansas: seller's permit and resale certificate rules.
The law: Senate Bill 50 (2021), new Sections 1 through 4, effective .
"The department shall not audit or otherwise assess tax against marketplace sellers for sales facilitated by a marketplace facilitator except to the extent that the marketplace facilitator seeks relief under subsection (f)"
"A marketplace facilitator is responsible for the collection and remittance of tax regardless of whether the marketplace seller for whom a sale is facilitated has, or would have been required to be, registered to collect tax"
"Only taxable sales are included in determining whether the de minimis threshold has been met."
Sources: Notice 21-14, Marketplace Facilitators - Products; Pub. KS-1510, Sales Tax and Compensating Use Tax.
Kansas's sales tax
Kansas's state sales tax rate is 6.50%, according to the department's Publication KS-1510, which traces it from 2% in 1937; counties and cities may also impose a local sales tax with voter approval. A Kansas purchaser who isn't charged the tax owes consumers' compensating use tax equal to the full state and local rate at the destination.
Form 1099-K: Kansas and the federal test
The department's 2025 Information Returns Specifications for Electronic Filing (K-99MT) say Kansas follows the IRS guidelines for filing information returns under K.S.A. 79-3222, that filers send the department the returns for all Kansas records in the IRS Publication 1220 format, and that all 1099s are due by January 31. They don't name Form 1099-K or set a separate threshold, so the federal test decides which forms exist.
"The State of Kansas follows the IRS guidelines in regard to the filing of Information Returns per K.S.A. 79-3222."
Rule: K.S.A. 79-3222.
The federal test, for comparison: the IRS says a payment app or online marketplace must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions, and adds: "However, they may send you a Form 1099-K with lower amounts and/or transactions." (Understanding your Form 1099-K, reviewed ). The Instructions for Form 1099-K count both parts for the calendar year, through each platform separately, and say the box 1a gross amount is figured without adjustments for credits, discounts, fees, refunds or shipping, so a 1099-K figure is not the same as profit. More on the federal rule in Form 1099-K for resellers.
Sources: 2025 Information Returns Specifications for Electronic Filing (K-99MT).
Worked examples
When a marketplace's Kansas collection starts
Publication KS-1510 gives the department's own examples: a facilitator whose first transaction is $105,000 starts collecting on the next transaction, and one at $99,950 that then makes a $100 sale also starts with the transaction after that. It registers no later than 30 days after its calendar-year sales exceed $100,000.
A $30 sale to a Kansas buyer
A facilitator over the threshold collects at least the 6.50% state rate, $30 x 6.5% = $1.95, plus the local sales tax of the destination. If a facilitator under the threshold doesn't collect, the Kansas buyer owes consumers' compensating use tax at the full destination rate.
Edge cases and details
- The department may waive a facilitator's duty to collect if substantially all of its marketplace sellers, meaning 95% or more, already collect and remit all applicable taxes.
- A facilitator and a seller may contract to have the seller collect only if the seller has more than $1,000,000,000 of annual U.S. gross sales and meets the other conditions in SB 50; the department's Form ST-2B is the notice of that arrangement.
- Below the $100,000 threshold a facilitator isn't required to register, collect and remit, but may do so voluntarily; Notice 21-14 suggests one that doesn't should tell buyers they owe the tax directly.
- A facilitator that makes both direct and facilitated sales may report them on one return or keep two accounts, Publication KS-1510 says.
- Filers with 51 or more records of one type of information return file them with Kansas electronically, and all 1099s are due to the department by January 31 following the calendar year, the K-99MT specifications say.
What to do
- Keep each marketplace's sales report showing the Kansas tax it collected on your sales.
- If you also sell directly to Kansas buyers, read Publication KS-1510 on registering and collecting for direct sales.
- Check with a tax professional, or with the department, about your own registration, and compare any 1099-K you receive with the platform's sales report.
Common questions
Can Kansas audit me for sales tax on my eBay or Etsy sales?
Notice 21-14 says the department shall not audit or otherwise assess tax against marketplace sellers for sales facilitated by a marketplace facilitator, except where the facilitator seeks relief for errors or in the bill's special contract cases.
When did Kansas start making marketplaces collect sales tax?
July 1, 2021, under Senate Bill 50. Kansas Notice 21-14 says those were the first provisions in Kansas law to recognize marketplace facilitator platforms.
Does Kansas have its own 1099-K threshold?
No separate threshold appears in the department's 2025 information return specifications, which say Kansas follows the IRS guidelines for filing information returns under K.S.A. 79-3222. The federal test (over $20,000 in more than 200 transactions) decides when a platform must issue a 1099-K.
Related
- Every state on one table: sales tax, marketplace facilitator laws and 1099-K rules
- Kansas: seller's permit and resale certificate rules
- Iowa: sales tax and 1099-K rules
- Kentucky: sales tax and 1099-K rules
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax advice
This page summarizes Kansas's own published pages and statutes as read on , and the IRS's 1099-K pages. It doesn't say what you should file, register for or pay. Rules depend on your situation and change: check with a tax professional, or with the state's revenue department.
Sources
Official pages this page is built from, with the day each was read.
- Kansas Department of Revenue: Notice 21-14, Marketplace Facilitators - Products, dated ; read . SB 50 start July 1, 2021; $100,000 de minimis threshold; first-year rule; waiver at 95%; $1 billion seller contracts; no audit of marketplace sellers.
- Kansas Department of Revenue: Pub. KS-1510, Sales Tax and Compensating Use Tax; read . 6.50% state rate; when facilitator collection begins, with examples; 30-day registration; consumers' compensating use tax.
- Kansas Department of Revenue: 2025 Information Returns Specifications for Electronic Filing (K-99MT); read . Kansas follows the IRS guidelines for information returns (K.S.A. 79-3222); returns for all Kansas records; electronic filing at 51 or more records; 1099s due January 31.
- IRS: Understanding your Form 1099-K, reviewed . The federal 1099-K test.
- IRS: Instructions for Form 1099-K, reviewed . Both parts of the federal test counted for the calendar year.
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