TOPEKA, Kan. (AP) - Kansas plans to impose what some tax experts say would be the nation's most aggressive policy for collecting state and local taxes on online sales.

The state Department of Revenue has issued a notice saying any "remote seller" doing business with Kansas residents must register with the department, collect state and local sales taxes and forward the revenues to the state, starting Oct. 1.

It cites a U.S. Supreme Court decision last year allowing states to collect sales taxes on Internet sales.

Most states now have policies to collect such taxes, but groups tracking state tax laws say almost all set minimum annual sales or transaction thresholds to exempt small businesses. They say Kansas is the first to attempt to collect the taxes without exempting any businesses.