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DDBDA86C8DFC646C8725887E005AB1EC Hearing Summary




PUBLIC
BILL SUMMARY For UPDATES FROM THE COLORADO DEPARTMENT OF REVENUE

INTERIM COMMITTEE  SALES AND USE TAX SIMPLIFICATION TASK FORCE
Date Jul 13, 2022      
Location Old State Library



Updates from the Colorado Department of Revenue - Committee Discussion Only
10:30:39 AM  

Josh Pens and Brendon Reese, Colorado Department of Revenue, provided several updates to the task force related to the Sales and Use Tax Simplification (SUTS) system, the Senate Bill 21-260 retail delivery fee, the vendor fee, and the simplification of the state sales tax return.  A copy of the presentation slides can be found here: https://leg.colorado.gov/sites/default/files/images/cdor_simplification_...
10:36:33 AM  
Mr. Reese responded
to questions from the task force regarding updating the SUTS system to
collect lodging taxes, common concerns the department has heard regarding
the system, and implementation of the retail delivery fee remittance.
10:42:04 AM  
Mr. Pens described the Senate Bill 21-260 retail delivery fee.
10:51:29 AM  
Mr. Pens responded
to questions from the task force regarding the retail delivery fee, the
department's enforcement of several of the statutory provisions related
to the fee, taxation of the fee by home rule municipalities, appropriation
of the SUTS system programming costs to incorporate the retail delivery
fee, and available accounting software that is able to accommodate the
fee.
11:04:06 AM  
Mr. Pens continued the presentation with a discussion of the vendor fee.
11:13:07 AM  
Mr. Pens continued
the presentation with a discussion of potentially simplifying the state
sales tax return by moving away from site-based reporting to jurisdictional
reporting.
11:40:16 AM  
Mr. Pens responded
to questions from the task force regarding the potential simplification
of the state sales tax return.






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