Kevin Van Winkle
- District 43
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.)
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
House Third Reading Passed - No Amendments
House Second Reading Special Order - Passed - No Amendments
|Bill Text Versions||Format|
|Signed Act (01/31/2022)|
|Final Act (01/28/2022)|
|Fiscal Note FN1 (01/19/2022)|
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