Kansas HB 2537: Requiring that remote sellers make $100,000 in gross receipts from sales for sales tax nexus requirements.

Bill Text

{As Amended by House Committee of the Whole}
As Amended by House Committee
Session of 2026
HOUSE BILL No. 2537
By Committee on Judiciary
Requested by Representative Lewis
1-23
AN ACT concerning crimes, punishment and criminal procedure; relating
to sexual extortion; requiring the attorney general to prepare and
provide educational materials and information concerning such crime;
increasing the penalties for such crime when an offender is 18 years of
age or older and the victim is less than 18 years of age or a dependent
adult; creating the crimes of aggravated sexual extortion causing great
bodily harm and aggravated sexual extortion causing death; amending
K.S.A. 21-5515 and repealing the existing section.
{WHEREAS, Section 1 and the amendments made to the
provisions of K.S.A. 21-5515 by this act shall be known as Caleb's
Law.}
{Now, therefore:}
Be it enacted by the Legislature of the State of Kansas:
New Section 1. The attorney general shall prepare and provide
educational materials and information concerning sexual extortion as
defined in K.S.A. 21-5515, and amendments thereto. The attorney general
shall collaborate with the state board of education and law enforcement
agencies to educate and notify schools, students, parents and guardians and
the public about the amendments to K.S.A. 21-5515, and amendments
thereto, by this act and the availability of educational materials and
information concerning sexual extortion. On or before July 1, 2027, and
annually thereafter, the attorney general shall file a report regarding the
implementation of this section with the governor, the president and
minority leader of the senate, the speaker and minority leader of the house
of representatives and the state board of education.
Sec. 2. K.S.A. 21-5515 is hereby amended to read as follows: 21-
5515. (a) Sexual extortion is:
(1) Communicating by any means a demand for anything of value or
a threat to injure the property or reputation of a person, commit violence
against a person, or distribute an image, video or other recording of a
person that is of a sexual nature or depicts such a person in a state of
nudity:
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HB 2537—Am. by HCW 2
(1)(A) With the intent to coerce such a person to:
(A)(i) Engage in sexual contact, sexual intercourse or conduct that is
of a sexual nature; or
(B)(ii) produce, provide or distribute an image, video or other
recording of a person in a state of nudity or engaging in conduct that is of
a sexual nature; or
(2)(B) that causes such a person to:
(A)(i) Engage in sexual contact, sexual intercourse or conduct that is
of a sexual nature; or
(B)(ii) produce, provide or distribute an image, video or other
recording of a person in a state of nudity or engaging in conduct that is of
a sexual nature; or
(2) communicating by any means a threat to distribute an image,
video or other recording of a person that is of a sexual nature or depicts a
person in a state of nudity:
(A) With the intent to coerce such person to:
(i) Engage in sexual contact, sexual intercourse or conduct that is of
a sexual nature;
(ii) produce, provide or distribute an image, video or other recording
of a person in a state of nudity or engaging in conduct that is of a sexual
nature; or
(iii) produce or provide anything of value; or
(B) that causes such person to:
(i) Engage in sexual contact, sexual intercourse or conduct that is of
a sexual nature;
(ii) produce, provide or distribute an image, video or other recording
of a person in a state of nudity or engaging in conduct that is of a sexual
nature; or
(iii) produce or provide anything of value.
(b) Aggravated sexual extortion causing great bodily harm is sexual
extortion as defined in subsection (a) resulting in great bodily harm to the
victim and the trier of fact finds that the sexual extortion of the victim was
the proximate cause of the great bodily harm.
(c) Aggravated sexual extortion causing death is sexual extortion as
defined in subsection (a) resulting in the death of the victim and the trier
of fact finds that the sexual extortion of the victim was the proximate cause
of the death.
(d) Sexual extortion as defined in:
(1) Subsection (a)(1)(A) or (a)(2)(A) is a:
(A) Severity level 7, person felony, except as provided in subsection
(d)(1)(B); and
(B) severity level 6, person felony when the offender is 18 years of
age or older and the victim is:
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HB 2537—Am. by HCW 3
(i) Less than 18 years of age; or
(ii) a dependent adult; and
(2) subsection (a)(2) (a)(1)(B) or (a)(2)(B) is a:
(A) Severity level 4, person felony, except as provided in subsection
(d)(2)(B); and
(B) a severity level 3, person felony when the offender is 18 years of
age or older and the victim is:
(i) Less than 18 years of age; or
(ii) a dependent adult.
(c)(e) Aggravated sexual extortion causing gre