Jeff Bridges
- Democratic
- Senator
- District 26
Primary
By enacting House Bill 19-1240 in 2019, concerning sales and use tax administration, the state codified the department of revenue's destination sourcing rule for state sales and use tax collection for sales and use taxes imposed by any statutory incorporated town, city, or county and for special districts. That bill allowed small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until 90 days after a geographic information system provided by the state is online and available for the retailer to determine the taxing jurisdiction in which an address resides. On April 1, 2021, the department of revenue issued a notice that the geographic information system is online and meets the requirements. Therefore, under current law, the small retailer exception to the sales tax destination sourcing rules will repeal on June 30, 2021.This act allows small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until February 1, 2022.(Note: This summary applies to this bill as enacted.)
Governor Signed
Sent to the Governor
Signed by the Speaker of the House
Signed by the President of the Senate
House Third Reading Passed - No Amendments
House Third Reading Laid Over Daily - No Amendments
House Second Reading Special Order - Passed - No Amendments
House Committee on Finance Refer Unamended to House Committee of the Whole
Senate Third Reading Passed - No Amendments
Senate Second Reading Passed - No Amendments
Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole
| Bill Text Versions | Format |
|---|---|
| Signed Act (06/30/2021) | |
| Final Act (06/15/2021) | |
| Rerevised (06/07/2021) | |
| Revised (06/03/2021) | |
| Reengrossed (05/27/2021) | |
| Engrossed (05/26/2021) | |
| Introduced (05/19/2021) | |
| Committee Amendment |
| Document | Format |
|---|---|
| Fiscal Note FN1 (05/21/2021) | |
| Fiscal Note FN2 (08/26/2021) |
Data on Open States is updated periodically throughout the day from the official website of the Colorado General Assembly.
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