|
PUBLIC
STAFF SUMMARY OF MEETING
INTERIM COMMITTEE SALES AND USE TAX SIMPLIFICATION TASK FORCE
| Date |
07/13/2022 |
| Attendance |
| Bryan Archer |
* |
| Paul Archer |
* |
| Bockenfeld |
X |
| Michelle Bush |
X |
| Meghan Dollar |
X |
| Leslie Edwards |
* |
| Kenneth Keeley |
X |
| Kipp |
X |
| Don Korte |
X |
| Tracy Kraft-Tharp |
X |
| Josh Pens |
X |
| Van Winkle |
X |
| Andrew Wheeler |
E |
| Ryan Woods |
X |
| Bridges |
X |
|
| Time |
10:00:42 AM to 02:44:19 PM |
| Place |
Old State Library |
| This Meeting was called to order by |
Bridges |
| This Report was prepared by |
Luisa Altmann |
|
| Hearing Items |
Action Taken |
| hTask Force Chair Election |
Chair and Vice Chair Election |
| hTask Force Overview & Review of 2022 Sales Tax Legislation |
Committee Discussion Only |
| hTask Force Member Introductory Remarks |
Committee Discussion Only |
| hUpdates from the Colorado Department of Revenue |
Committee Discussion Only |
| hLunch |
Lunch Break |
| hGeneral Discussion of Colorado Use Taxes |
Committee Discussion Only |
| hPublic Comment |
Committee Discussion Only |
| hOther Items |
Committee Discussion Only |
|
|
Task Force Chair Election - Chair and Vice Chair Election
|
|
10:03:00 AM
|
Motion |
Nominate Representative Kipp to serve as Task Force Chair |
|
| Moved |
Bridges |
|
| Seconded |
|
|
|
|
|
|
Bryan Archer |
Excused |
|
|
Paul Archer |
Excused |
|
|
Bockenfeld |
|
|
|
Michelle Bush |
|
|
|
Meghan Dollar |
|
|
|
Leslie Edwards |
Excused |
|
|
Kenneth Keeley |
|
|
|
Kipp |
|
|
|
Don Korte |
|
|
|
Tracy Kraft-Tharp |
|
|
|
Josh Pens |
|
|
|
Van Winkle |
|
|
|
Andrew Wheeler |
Excused |
|
|
Ryan Woods |
|
|
|
Bridges |
|
|
|
|
YES: 0 NO: 0 EXC: 4 ABS: 0 FINAL ACTION: Pass Without Objection |
|
|
|
10:03:32 AM |
Senator Bridges resigned as vice chair of the task force.
|
10:03:59 AM
|
Motion |
Nominate Senator Van Winkle to serve as Task Force Vice Chair |
|
| Moved |
Bridges |
|
| Seconded |
|
|
|
|
|
|
Bryan Archer |
Excused |
|
|
Paul Archer |
Excused |
|
|
Bockenfeld |
|
|
|
Michelle Bush |
|
|
|
Meghan Dollar |
|
|
|
Leslie Edwards |
Excused |
|
|
Kenneth Keeley |
|
|
|
Kipp |
|
|
|
Don Korte |
|
|
|
Tracy Kraft-Tharp |
|
|
|
Josh Pens |
|
|
|
Van Winkle |
|
|
|
Andrew Wheeler |
Excused |
|
|
Ryan Woods |
|
|
|
Bridges |
|
|
|
|
YES: 0 NO: 0 EXC: 4 ABS: 0 FINAL ACTION: Pass Without Objection |
|
|
Task Force Overview & Review of 2022 Sales Tax Legislation - Committee Discussion Only
|
|
|
10:19:26 AM |
Staff responded to
questions from the task force regarding the scope of the task force.
|
Task Force Member Introductory Remarks - Committee Discussion Only
|
|
|
10:21:12 AM |
Members of the task
force introduced themselves and discussed priority areas of study for the
interim.
|
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.
|
Lunch - Lunch Break
|
|
|
11:59:51 AM |
The task force took
a lunch break.
|
|
01:34:40 PM |
The task force reconvened.
|
General Discussion of Colorado Use Taxes - Committee Discussion Only
|
|
|
01:35:05 PM |
Josh Pens, Department of Revenue, presented an overview of use taxes.
|
|
01:42:29 PM |
Mr. Pens responded to questions regarding use taxes.
|
|
01:55:29 PM |
Ms. Dollar responded to questions from the task force.
|
|
02:00:23 PM |
Connie Zoerink, TaxOps.com, provided an overview of use taxes.
|
|
02:10:19 PM |
Matthew Groves, Colorado Automobile Dealers Association, provided an overview of use taxes for motor vehicles.
|
|
02:16:49 PM |
Mr. Groves responded to questions from the task force.
|
Public Comment - Committee Discussion Only
|
|
|
02:21:46 PM |
Laura Williams, representing Martin Marietta, provided testimony to the task force. A copy of her testimony is provided as Attachment A.
|
|
02:26:15 PM |
Brian Grall, representing the Coalition to Simplify Colorado Sales Tax, the Rocky Mountain Region Promotional Products Association (RMRPPA), and LogoMyBiz.com, provided testimony to the task force.
|
|
02:34:11 PM |
Monica Colbert Burton, representing the Rocky Mountain Mechanical Contractors Association, provided testimony to the task force.
|
|
02:36:49 PM |
John Dundon, representing the Colorado Society of Enrolled Agents, submitted testimony to the task force (Attachment B).
|
Other Items - Committee Discussion Only
|
|
|
02:37:58 PM |
Jessica Herrera, Office of Legislative Legal Services, provided information related to the task force's scope.
|
|
02:40:27 PM |
Task force members
discussed potential agenda items for the July 27 meeting.
1. Office of Legislative Legal Services presentation on the Wayfair vs.
Lakewood lawsuit
2. Presentation from CML on issues cities have encountered when joining
and interfacing with the SUTS system
3. Continuation of the potential sales tax return form simplification discussion
|
| 02:44:19 PM |
The committee adjourned. |
