K. McCormick
Sponsor
Pursuant to law in effect prior to the passage of the act, a retailer is required to periodically remit to the department of revenue (department) the sales tax revenue that it collects, and some retailers are allowed to retain a sales tax vendor fee to cover the retailer's expenses incurred in collecting and remitting state sales tax.Beginning January 1, 2026, the act eliminates the sales tax vendor fee that retailers are authorized to retain in connection with collecting and remitting state sales tax. The act also makes conforming amendments to prevent additional sales tax revenue from being included in the calculation of state sales tax increment revenue for purposes of the "Colorado Regional Tourism Act" and to maintain the amount of sales and use tax revenue that the state treasurer annually credits to the housing development grant fund.For the 2025-26 state fiscal year, the act appropriates $156,219 to the department from the general fund for the implementation of the act and reappropriates $36,383 of that appropriation to the department of personnel to provide document management services to the department.APPROVED by Governor August 28, 2025EFFECTIVE August 28, 2025(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 Appropriations Refer Unamended to Senate Committee of the Whole
House Third Reading Passed - No Amendments
House Second Reading Special Order - Passed with Amendments - Committee
House Committee on Appropriations Refer Amended to House Committee of the Whole
| Bill Text Versions | Format |
|---|---|
| Introduced | HTML PDF |
| Engrossed | HTML PDF |
| Reengrossed | HTML PDF |
| Revised | HTML PDF |
| Rerevised | HTML PDF |
| Final Act | HTML PDF |
| Signed Act |
| Document | Format |
|---|---|
| Committee Report for Appropriations on 08/21/2025 | HTML |
| Committee Report for Appropriations on 08/24/2025 | HTML |
| Fiscal Note 1 | |
| Amendment J.001 | |
| Amendment L.007 | |
| Amendment L.002 | |
| Amendment H.003 | |
| Amendment H.002 | |
| Amendment H.005 | |
| Amendment H.001 | |
| Amendment H.004 | |
| Amendment L.009 | |
| Amendment L.003 | |
| Amendment L.008 | |
| Amendment L.017 | |
| Amendment L.012 | |
| Amendment L.010 | |
| Amendment L.011 | |
| Amendment L.015 | |
| Amendment L.016 | |
| Fiscal Note 2 |
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.