Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateKansasIn Committee
SB 109: Providing a remittance credit to retailers for the collection of sales and compensating use tax.
Committee on Assessment and Taxation
SB 109 status: In Committee — Died in Committee (updated Apr 10, 2026).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
60OUT OF 100
Score:60/100 civic fit
Risk:Low Risk
Impact:Moderate Impact 40/100
Constitutionality95%
Bipartisan50%
Public opinion50%
Bill summary
What changes
The bill proposes a remittance credit for retailers to offset the costs of collecting and remitting sales and compensating use taxes.
Who is affected
Retailers operating within Kansas and the state department of revenue responsible for tax administration.
Requirements and enforcement
Retailers would likely need to track and report their collection costs or claim a flat credit against remitted taxes.
Costs and funding
The bill creates a fiscal cost to the state through reduced tax revenue and potential administrative expenses for the Kansas Department of Revenue.
When it takes effect
The bill was introduced in the 2025 session and died in committee by April 2026.
Potential benefits
Provides small financial relief to retailers, potentially increasing the efficiency of tax compliance and easing the burden of government tax collection requirements.
Risks and tradeoffs
Impact on state revenue budgets and the potential administrative complexity of managing and auditing the tax credit claims.
What is still unknown
The specific percentage or dollar amount of the credit was not defined in the available summary.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
60%
Benefits
- Reduces the administrative cost burden on retail business owners
- Offsets labor costs associated with tax compliance and collection
- Provides targeted financial relief for small retail establishments
Risks
- Potential reduction in total state tax revenue collection
- Creates additional administrative complexity for the department of revenue
- Risk of setting a precedent for further tax expenditure expansion
Society
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
The fiscal impact of the proposed credit on state budgetary health remains unquantified in the available abstract.
Analysis scope
Full bill text not available for specific credit formula review
04
Where it stands
Official record- IntroducedComplete
- CommitteeCurrent
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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