Bill > SB025

This bill revises, modernizes, and harmonizes various state statutes relating to the state-administration of local sales and use taxes. It creates a new Part 2 within Article 2 of Title 29 that gives the Department of Revenue the authority to collect, administer, enforce, and distribute local sales and use taxes for statutory local governments, special districts, and requesting home rule jurisdictions. The bill includes provisions for notice requirements, effective and applicability dates, vendor fees, distributions, dispute resolution, information sharing, and rulemaking authority for the Department. It also makes conforming amendments to various other statutes related to local sales and use taxes.

Budget and Finance

https://leg.colorado.gov/bills/sb24-025