New thresholds for sales tax filing will take effect on January 1, 2018, in Kansas.
House Bill 2212 increases the threshold filing amounts for retailers to submit sales taxes to the Kansas Department of Revenue. As of January 1, the threshold for annual filings increases from $80 to $400, the threshold for quarterly filings increases from $3,200 to $4,000, and the threshold for monthly filings increases from $32,000 to $40,000.
Retailers are required to file an annual sales tax return by January 25 of the following year when their total sales and use tax does not exceed $400 in a calendar year.
They must file quarterly returns by the 25th day of the month following the end of each quarter when total tax liability is between $401 and $4,000 in a calendar year.
When the total tax liability is between $4,001 and $40,000 in a calendar year, retailers are required to file monthly returns by the 25th day of the following month.
Finally, if a retailer’s total tax liability exceeds $40,000 in a calendar year, the retailer must remit the tax liability for the first 15 days of each month by the 25th day of that month, along with any amount due for the preceding month.
Kansas Department of Revenue Notice 17-11 provides additional information.
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