- Retail sales of tangible personal property delivered into Kansas
- Both taxable and exempt sales count toward the $100,000 threshold
- Digital products and taxable services sourced to Kansas
- Sales made through a registered marketplace facilitator collecting and remitting Kansas tax on the business's behalf
- Wholesale sales with a valid Kansas resale exemption certificate
Affiliate nexus
Kansas does not have affiliate nexus or click-through nexus. Senate Bill 50, effective July 1, 2021, fully repealed K.S.A. 79-3702(h)(2)(C), which had previously provided the statutory basis for affiliate and click-through nexus in the state. No affiliate or click-through nexus provisions remain in Kansas law.
Physical nexus
Under K.S.A. 79-3702(h)(1), a seller establishes physical nexus in Kansas by maintaining any office, distribution house, sales house, warehouse, or other place of business in the state. Physical nexus also arises from having any employee, independent contractor, agent, salesperson, canvasser, or solicitor operating in Kansas for purposes of selling, delivering, installing, assembling, servicing, repairing, or soliciting orders. Owning or leasing tangible personal property located in Kansas creates nexus, as does maintaining a stock of tangible personal property in the state — a provision that expressly covers inventory stored through fulfillment arrangements such as Amazon FBA. Delivery into Kansas via company-owned vehicles or contract carriers (as distinct from interstate common carriers) similarly creates nexus. Selling at temporary locations such as trade shows, craft fairs, or county fairs also creates nexus and triggers a permanent registration obligation even for a single event.
Trailing nexus
Kansas does not have a formally published trailing nexus policy, but the calendar-year lookback structure creates a de facto trailing period. A seller that meets the $100,000 threshold during a calendar year is obligated to collect and remit for the entirety of the following calendar year, regardless of whether sales during that year remain below the threshold. The obligation ends only after a full calendar year passes in which the seller neither exceeds $100,000 in Kansas sales nor maintains any physical presence in the state. There is no fixed trailing period expressed in statute; the duration is determined entirely by the annual lookback mechanism.
