HB 19-1240

  • Colorado House Bill
  • 2019 Regular Session
  • Introduced in House Apr 19, 2019
  • Passed House Apr 19, 2019
  • Passed Senate May 01, 2019
  • Signed by Governor May 23, 2019

Sales And Use Tax Administration


Sales and use tax - changes in law applicable to the state and state collected local governments - establishing economic nexus - codifying destination sourcing - establishing an exception to destination sourcing - requiring marketplace facilitators to collect and remit sales tax on behalf of marketplace sellers. The act: Establishes economic nexus for purposes of retail sales made by retailers without physical presence and specifies that the economic nexus does not apply for sales made by such retailers prior to June 1, 2019; Codifies the department of revenue's destination sourcing rule for state sales tax collection, for sales taxes imposed by any statutory incorporated town, city, or county, and for special districts, but specifies that a small retailer may source its sales to the business' location regardless of where the purchaser receives the tangible personal property or service until 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; Commencing October 1, 2019, requires marketplace facilitators to collect and remit sales tax on behalf of marketplace sellers that enter into a contract with a marketplace facilitator that facilitates the sale of the marketplace seller's tangible personal property, commodities, or services through the marketplace facilitator's marketplace and also: Allows marketplace facilitators to retain the vendor fee for the collection and remittance of the sales tax on sales made by marketplace sellers on its marketplace; Provides the marketplace facilitator with audit relief if the marketplace facilitator can demonstrate to the satisfaction of the executive director of the department of revenue that it made a reasonable effort to obtain accurate information regarding the obligation to collect tax from the marketplace seller; and Specifies that the marketplace seller does not have the liabilities, obligations, and rights of a retailer if the marketplace facilitator is required to collect and remit sales tax on its behalf, including licensing, collection, and remittance requirements; and Repeals outdated references to remote sales and remote sellers that were added pursuant to House Bill 13-1295, concerning the implementation of the minimum simplification requirements of the proposed federal "Marketplace Fairness Act of 2013" in order for the state to be authorized by the federal government to require remote sellers to collect sales tax on taxable sales made within the state, but are not applicable because Congress never enacted an act that authorizes states to require certain retailers to pay, collect, or remit state or local sales taxes.(Note: This summary applies to this bill as enacted.) Read More

Bill Sponsors (4)



May 23, 2019

Office of the Governor

Governor Signed

May 14, 2019


Signed by the President of the Senate


Signed by the Speaker of the House

Office of the Governor

Sent to the Governor

May 01, 2019


Senate Third Reading Passed - No Amendments

Apr 30, 2019


Senate Second Reading Passed - No Amendments

Apr 29, 2019


Senate Second Reading Laid Over Daily - No Amendments

Apr 25, 2019


Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole

  • Committee-Passage

Apr 19, 2019


Introduced In Senate - Assigned to Finance

  • Introduction


House Third Reading Passed - No Amendments

Apr 18, 2019


House Second Reading Special Order - Passed with Amendments - Committee


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

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

Apr 11, 2019


House Committee on Finance Refer Amended to Appropriations

  • Referral-Committee
Appropriations Finance

Mar 26, 2019


House Committee on Business Affairs & Labor Refer Amended to Finance

  • Referral-Committee

Mar 12, 2019


Introduced In House - Assigned to Business Affairs & Labor + Finance

  • Introduction
Business Affairs & Labor Finance

Bill Text

Bill Text Versions Format
Committee Amendment PDF
PA1 (03/28/2019) PDF
PA2 (04/12/2019) PDF
Introduced (03/12/2019) PDF
Engrossed (04/18/2019) PDF
Reengrossed (04/19/2019) PDF
Revised (04/30/2019) PDF
Rerevised (05/01/2019) PDF
Final Act (05/14/2019) PDF
Signed Act (05/23/2019) PDF

Related Documents

Document Format
Fiscal Note SA1 (04/17/2019) PDF
Fiscal Note FN1 (03/22/2019) PDF
Fiscal Note FN2 (04/04/2019) PDF
Fiscal Note FN3 (04/17/2019) PDF
Fiscal Note FN4 (04/23/2019) PDF
Fiscal Note FN5 (08/05/2019) PDF


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.