Kevin Van Winkle
- Republican
- Senator
- District 30
Primary
State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022. (Note: This summary applies to this bill as enacted.)
Governor Signed
Sent to the Governor
Signed by the President of the Senate
Signed by the Speaker of the House
Senate Third Reading Passed - No Amendments
Senate Second Reading Special Order - Passed - No Amendments
Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole
Introduced In Senate - Assigned to Business, Labor, & Technology
House Third Reading Passed - No Amendments
House Second Reading Special Order - Passed - No Amendments
House Committee on Business Affairs & Labor Refer Unamended to House Committee of the Whole
Introduced In House - Assigned to Business Affairs & Labor
| Bill Text Versions | Format |
|---|---|
| Signed Act (01/31/2022) | |
| Final Act (01/28/2022) | |
| Rerevised (01/28/2022) | |
| Revised (01/27/2022) | |
| Reengrossed (01/24/2022) | |
| Engrossed (01/21/2022) | |
| Introduced (01/12/2022) | |
| Committee Amendment |
| Document | Format |
|---|---|
| Fiscal Note FN1 (01/19/2022) | |
| Fiscal Note FN2 (08/30/2022) |
Data on Open States is updated periodically throughout the day from the official website of the Colorado General Assembly.
If you notice any inconsistencies with these official sources, feel free to file an issue.