HB 22-1027

  • Colorado House Bill
  • 2022 Regular Session
  • Introduced in House Jan 25, 2022
  • Passed House Jan 24, 2022
  • Passed Senate Jan 28, 2022
  • Signed by Governor Jan 31, 2022

Sales Tax Destination Sourcing Rules Exception

Abstract

Sales and Use Tax Simplification Task Force. 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, but this exception expires on February 1, 2022. The bill extends the repeal of the exception from February 1, 2022, until October 1, 2022.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Bill Sponsors (4)

Votes


Jan 28, 2022

Jan 27, 2022

Jan 24, 2022

Actions


Jan 31, 2022

Office of the Governor

Governor Signed

Jan 28, 2022

Office of the Governor

Sent to the Governor

Senate

Signed by the President of the Senate

House

Signed by the Speaker of the House

Senate

Senate Third Reading Passed - No Amendments

Jan 27, 2022

Senate

Senate Second Reading Special Order - Passed - No Amendments

Jan 26, 2022

Senate

Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole

  • Committee-Passage
Business, Labor, & Technology

Jan 25, 2022

Senate

Introduced In Senate - Assigned to Business, Labor, & Technology

  • Introduction
Business, Labor, & Technology

Jan 24, 2022

House

House Third Reading Passed - No Amendments

Jan 21, 2022

House

House Second Reading Special Order - Passed - No Amendments

Jan 20, 2022

House

House Committee on Business Affairs & Labor Refer Unamended to House Committee of the Whole

  • Committee-Passage
  • Referral-Committee
Business Affairs & Labor House Committee of the Whole

Jan 12, 2022

House

Introduced In House - Assigned to Business Affairs & Labor

  • Introduction
Business Affairs & Labor

Bill Text

Bill Text Versions Format
Signed Act (01/31/2022) PDF
Final Act (01/28/2022) PDF
Rerevised (01/28/2022) PDF
Revised (01/27/2022) PDF
Reengrossed (01/24/2022) PDF
Engrossed (01/21/2022) PDF
Introduced (01/12/2022) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note FN1 (01/19/2022) 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.