Under recent legislation, the implementation of destination-based sourcing rules may be postponed in Kansas. Retailers in Kansas are currently required to comply with destination-based sourcing rules required under the Streamlined Sales and Use Tax Agreement. These rules came into effect on January 1, 2005 after a six month delay from the original implementation date. If enacted, House Bill 2131 would once again delay the destination-based sourcing rules in Kansas until Congress grants the state authority to require some out-of-state, remote sellers to collect and remit sales tax. During that time period, specific transactions such as utilities and the leasing of telecommunications equipment would continue to be subject to destination-based sourcing. Other transactions would revert to origin based sourcing. Destination-based sourcing rules would be restored to all taxable sales only in response to appropriate Congressional action. (Important Update for Destination-Based Sourcing, Kansas Department of Revenue, January 18, 2005; H.B. 2131, introduced January 21, 2005)