Kansas lacks two specific laws that many states have that require more retailers to collect and remit sales tax for online purchases. Kansas lacks a law to require online retailers conducting a minimum amount of business in the state to collect and remit sales tax, and Kansas lacks a law to require a marketplace facilitator to collect and remit sales tax on behalf of its retailers. We estimate the state could collect an additional $40 million to $70 million in sales tax revenue annually over what the state collected in FY 2018 if it had two additional laws. However, due to a lack of data and other information, we were not able to account for a few factors that could overstate our estimate.