Sales Tax Destination Sourcing Rules Exception
| Type | Bill |
|---|---|
| Session | 2022 Regular Session |
| Subjects |
Concerning the extension of the small retailer exception to the sales and use tax destination sourcing rules.
Bill Summary:
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. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022.
(Note: This summary applies to this bill as enacted.)
Prime Sponsors
Representative
Kevin Van Winkle
Representative
Cathy Kipp
Senator
Jeff Bridges
Senator
Rob Woodward
If you require reasonable accessibility accommodation to access this content, please email accessibility@coleg.gov.
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 22-1027 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 5-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 22-1027 to the Committee of the Whole. | The motion passed on a vote of 12-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 01/28/2022 | Third Reading | BILL |
33
AYE
0
NO
2
OTHER
|
Vote record |
| 01/27/2022 | Committee of the Whole | COW * |
0
AYE
0
NO
35
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 01/24/2022 | Third Reading | BILL |
64
AYE
0
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 01/31/2022 | Governor | Governor Signed |
| 01/28/2022 | Governor | Sent to the Governor |
| 01/28/2022 | Senate | Signed by the President of the Senate |
| 01/28/2022 | House | Signed by the Speaker of the House |
| 01/28/2022 | Senate | Senate Third Reading Passed - No Amendments |
| 01/27/2022 | Senate | Senate Second Reading Special Order - Passed - No Amendments |
| 01/26/2022 | Senate | Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 01/25/2022 | Senate | Introduced In Senate - Assigned to Business, Labor, & Technology |
| 01/24/2022 | House | House Third Reading Passed - No Amendments |
| 01/21/2022 | House | House Second Reading Special Order - Passed - No Amendments |
| 01/20/2022 | House | House Committee on Business Affairs & Labor Refer Unamended to House Committee of the Whole |
| 01/12/2022 | House | Introduced In House - Assigned to Business Affairs & Labor |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 01/31/2022 | 1 | Sales Tax Destination Sourcing Rules Exception |