SB 22-032

  • Colorado Senate Bill
  • 2022 Regular Session
  • Introduced in Senate Mar 07, 2022
  • Passed Senate Mar 07, 2022
  • Passed House Apr 04, 2022
  • Signed by Governor Apr 21, 2022

Simplify Local Sales & Use Tax Administration

Abstract

Sales and Use Tax Simplification Task Force. In order to enable the streamlining of the imposition, collection, and administration of sales and use taxes imposed by local taxing jurisdictions on retail sales made by retailers that have a state standard retail license and either do not have physical presence in a local taxing jurisdiction or have only incidental physical presence in a local taxing jurisdiction through the streamlining of application requirements for and elimination of fees for local general business licenses, the bill requires the department of revenue (department) to require sufficient information to be collected from such a retailer, when the retailer applies for or renews a state standard retail business license through the state's electronic sales and use tax simplification system (SUTS) or by other means or at any other time to the extent necessary, and made available to local taxing jurisdictions to ensure that concerns of local taxing jurisdictions, including but not limited to concerns relating to administrative efficiency, retailer compliance, and collection of sales and use tax revenue are addressed. The department is required to consult with local taxing jurisdictions when determining what information to collect and how to make the information collected available to local taxing jurisdictions and making and testing modifications. The department is also required to consult with retailers and to address any reasonable concerns they may have. The department is required to accomplish these tasks expeditiously so that no later than July 1, 2023, and sooner if feasible, a retailer that has a state standard retail license and either does not have physical presence within a local taxing jurisdiction or has only incidental physical presence can make retail sales within the local taxing jurisdiction without having to obtain a general business license from the local taxing jurisdiction. On and after July 1, 2022, a local taxing jurisdiction is prohibited from charging a fee for a local general business license to a retailer that has a state standard retail license, makes retail sales within the local taxing jurisdiction, and either does not have physical presence within the local taxing jurisdiction or has only incidental physical presence within the local taxing jurisdiction. On and after July 1, 2023, a local taxing jurisdiction is prohibited from requiring such a retailer to apply separately to the local taxing jurisdiction for a general business license. A local taxing jurisdiction must automatically issue a general business license to such a retailer unless the local taxing jurisdiction has previously revoked a general business license held by the retailer for a violation of its local code. For the 2022-23 state fiscal year, $2,100 is appropriated to the department of revenue for use by the taxation services division to implement the bill. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Bill Sponsors (4)

Votes


Apr 04, 2022

Mar 07, 2022

Actions


Apr 21, 2022

Office of the Governor

Governor Signed

Apr 14, 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

Apr 04, 2022

House

House Third Reading Passed - No Amendments

Apr 01, 2022

House

House Second Reading Special Order - Passed - No Amendments

House

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

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

Mar 17, 2022

House

House Committee on Business Affairs & Labor Refer Unamended to Appropriations

  • Referral-Committee
Appropriations Business Affairs & Labor

Mar 07, 2022

House

Introduced In House - Assigned to Business Affairs & Labor

  • Introduction
Business Affairs & Labor

Senate

Senate Third Reading Passed - No Amendments

Mar 04, 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

Jan 26, 2022

Senate

Senate Committee on Business, Labor, & Technology Refer Amended to Appropriations

  • Referral-Committee
Appropriations Business, Labor, & Technology

Jan 12, 2022

Senate

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

  • Introduction
Business, Labor, & Technology

Bill Text

Bill Text Versions Format
Signed Act (04/21/2022) PDF
Final Act (04/14/2022) PDF
Rerevised (04/04/2022) PDF
Revised (04/01/2022) PDF
Reengrossed (03/07/2022) PDF
Engrossed (03/04/2022) PDF
Introduced (01/12/2022) PDF
PA2 (03/04/2022) PDF
PA1 (01/27/2022) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note SA1 (03/03/2022) PDF
Fiscal Note SA2 (03/29/2022) PDF
Fiscal Note FN1 (01/13/2022) PDF
Fiscal Note FN2 (05/18/2022) 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.