Current law requires retailers that do not collect Colorado sales tax to provide notification to all Colorado purchasers showing certain information. The notification must be sent separately to all Colorado purchasers by first-class mail. The bill specifies that the notification must instead be sent to the email address used to complete the purchase and not be included with any other emails to the purchaser regarding the purchase.
The bill also repeals the notification requirement that the retailer that does not collect Colorado sales tax must send to the department of revenue for each Colorado purchaser that specifies the total amount paid for Colorado purchases.
(Note: This summary applies to this bill as introduced.)