summary
Introduced
05/19/2021
05/19/2021
In Committee
06/03/2021
06/03/2021
Crossed Over
06/15/2021
06/15/2021
Passed
06/15/2021
06/15/2021
Dead
Signed/Enacted/Adopted
06/30/2021
06/30/2021
Introduced Session
2021 Regular Session
Bill Summary
CONCERNING AN EXTENSION OF THE SMALL RETAILER EXCEPTION TO THE SALES AND USE TAX DESTINATION SOURCING RULES.
AI Summary
This bill extends the small retailer exception to the sales and use tax destination sourcing rules in Colorado. Specifically, it repeals the provision that would have ended the exception 90 days after the state's geographic information system for determining taxing jurisdictions was made available to retailers. Instead, the bill extends the exception until February 1, 2022. This allows small retailers to continue sourcing sales based on their business location rather than the customer's location, simplifying tax collection. The bill also includes a safety clause, indicating it is necessary for the immediate preservation of public peace, health, or safety.
Committee Categories
Budget and Finance
Sponsors (32)
Jeff Bridges (D)*,
Marc Snyder (D)*,
Kevin Van Winkle (R)*,
Rob Woodward (R)*,
Tracey Bernett (D),
John Cooke (R),
Tony Exum (D),
Leroy Garcia (D),
Bob Gardner (R),
Joann Ginal (D),
Dennis Hisey (R),
Chris Holbert (R),
Edie Hooton (D),
Chris Kennedy (D),
Barbara Kirkmeyer (R),
Chris Kolker (D),
Pete Lee (D),
Larry Liston (R),
Susan Lontine (D),
Paul Lundeen (R),
Kyle Mullica (D),
David Ortiz (D),
Brittany Pettersen (D),
Kevin Priola (D),
Shane Sandridge (R),
Ray Scott (R),
Jim Smallwood (R),
Brianna Titone (D),
Alex Valdez (D),
Michael Weissman (D),
Steven Woodrow (D),
Mary Young (D),
Last Action
Governor Signed (on 06/30/2021)
Official Document
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