SB 22-006

  • Colorado Senate Bill
  • 2022 Regular Session
  • Introduced in Senate Mar 14, 2022
  • Passed Senate Mar 14, 2022
  • Passed House May 09, 2022
  • Signed by Governor May 16, 2022

Sales Tax Assistance For Small Bus

Abstract

The act permits a retailer with total taxable sales in the amount of $100,000 or less for any filing period to retain 5.3% of the sales tax reported as compensation for the retailer's expenses incurred in collecting and remitting the tax (vendor fee) for sales made in 2023, rather than retaining a 4% vendor fee, which is what current law allows. The act also clarifies that the calculation of the amount that is credited to the housing development grant fund is only based on the changes to the vendor fee from House Bill 19-1245, and not on any subsequent modifications, including the changes made in the act. The act allows the executive director of the department of revenue to deduct processing costs from the electronic payment of taxes and fees in lieu of imposing a convenience fee. (Note: This summary applies to this bill as enacted.)

Bill Sponsors (4)

Votes


Actions


May 16, 2022

Office of the Governor

Governor Signed

May 11, 2022

Office of the Governor

Sent to the Governor

House

Signed by the Speaker of the House

Senate

Signed by the President of the Senate

May 10, 2022

Senate

Senate Considered House Amendments - Result was to Concur - Repass

May 09, 2022

House

House Third Reading Passed - No Amendments

May 06, 2022

House

House Third Reading Laid Over Daily - No Amendments

May 05, 2022

House

House Committee on Appropriations Refer Amended to House Committee of the Whole

  • Committee-Passage
  • Referral-Committee
House Committee of the Whole Appropriations

House

House Second Reading Special Order - Passed with Amendments - Committee

Mar 28, 2022

House

House Committee on Finance Refer Unamended to Appropriations

  • Referral-Committee
Appropriations Finance

Mar 14, 2022

House

Introduced In House - Assigned to Finance

  • Introduction
Finance

Senate

Senate Third Reading Passed - No Amendments

Mar 11, 2022

Senate

Senate Second Reading Special Order - Passed with Amendments - Committee

Senate

Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole

  • Committee-Passage
Appropriations

Feb 16, 2022

Senate

Senate Committee on Finance Refer Unamended to Appropriations

  • Referral-Committee
Appropriations Finance

Jan 12, 2022

Senate

Introduced In Senate - Assigned to Finance

  • Introduction
Finance

Bill Text

Bill Text Versions Format
Signed Act (05/16/2022) PDF
Final Act (05/11/2022) PDF
Rerevised (05/09/2022) PDF
Revised (05/05/2022) PDF
Reengrossed (03/14/2022) PDF
Engrossed (03/11/2022) PDF
Introduced (01/12/2022) PDF
PA2 (05/05/2022) PDF
PA1 (03/11/2022) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note SA1 (03/10/2022) PDF
Fiscal Note SA2 (05/05/2022) PDF
Fiscal Note FN1 (01/25/2022) PDF
Fiscal Note FN2 (09/16/2022) PDF

Sources

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.