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HB22-1027

Sales Tax Destination Sourcing Rules Exception

Concerning the extension of the small retailer exception to the sales and use tax destination sourcing rules.
Session:
2022 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

Sales and Use Tax Simplification Task Force. 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, but this exception expires on February 1, 2022. The bill extends the repeal of the exception from February 1, 2022, until October 1, 2022.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Passed
Became Law

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Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    01/31/2022 Signed Act PDF
    01/28/2022 Final Act PDF
    01/28/2022 Rerevised PDF
    01/27/2022 Revised PDF
    01/24/2022 Reengrossed PDF
    01/21/2022 Engrossed PDF
    01/12/2022 Introduced PDF