I_TaxTask_2023A 07/25/2023 12:07:23 PM Committee Summary PUBLICSTAFF SUMMARY OF MEETINGINTERIM COMMITTEE SALES AND USE TAX SIMPLIFICATION TASK FORCE Date 07/25/2023 Attendance Bryan Archer X Bridges X Michelle Bush E Leslie Edwards X Kenneth Keeley E Don Korte X Tracy Kraft-Tharp X Josh Pens E Mollie Steinemann X Taggart X Judith Vorndran X Kipp X Van Winkle X Time 12:07:23 PM to 02:10:04 PM Place Old State Library This Meeting was called to order by Kipp This Report was prepared by Dan Graeve Hearing Items Action Taken hElection of Committee Chair Committee Discussion Only hStaff Presentation Committee Discussion Only hUpdates on Sales and Use Tax Legislation During the 2023 Legislative Session Committee Discussion Only hTask Force Member Introductory Remarks Committee Discussion Only hSales and Use Tax Implementation Updates from the Department of Revenue Committee Discussion Only hSales and Use Tax Implementation Updates from the Colorado Municipal League Committee Discussion Only hPublic Testimony Committee Discussion Only Election of Committee Chair - Committee Discussion Only 12:09:09 PM Motion Move to elect Senator Van Winkle as committee chair Moved Bridges Seconded Kipp Bryan Archer Yes Bridges Yes Michelle Bush Excused Leslie Edwards Yes Kenneth Keeley Excused Don Korte Yes Tracy Kraft-Tharp Yes Josh Pens Excused Mollie Steinemann Yes Taggart Yes Judith Vorndran Yes Kipp Yes Van Winkle Yes YES: 10 NO: 0 EXC: 3 ABS: 0 FINAL ACTION: PASS 12:10:16 PM Motion Move to elect Representative Kipp as committee vice-chair Moved Bridges Seconded Van Winkle Bryan Archer Yes Bridges Yes Michelle Bush Excused Leslie Edwards Yes Kenneth Keeley Excused Don Korte Yes Tracy Kraft-Tharp Yes Josh Pens Excused Mollie Steinemann Yes Taggart Yes Judith Vorndran Yes Kipp Yes Van Winkle Yes YES: 10 NO: 0 EXC: 3 ABS: 0 FINAL ACTION: PASS Staff Presentation - Committee Discussion Only 12:16:05 PM Vanessa Reilly, representing Legislative Council Staff, presented to the committee regarding meeting schedule and committee staffing. Updates on Sales and Use Tax Legislation During the 2023 Legislative Session - Committee Discussion Only 12:18:22 PM Jessica Herrera, representing the Office of Legislative Legal Services, presented to the committee on bills enacted during the 2023 legislative session. 12:22:58 PM Alison Killen, representing the Office of Legislative Legal Services, presented to the committee on House Bill 23-1240 concerning a sales and use tax exemption for construction and building materials used for repairing and rebuilding residential structures damaged or destroyed by a declared wildfire disaster in 2020, 2021, or 2022. 12:25:32 PM Megan McCall, representing the Office of Legislative Legal Services, presented to the committee regarding House Bill 23-1017, concerning improvements to the electronic sales and use tax simplification system. 12:29:55 PM Anna Gerstle, representing Legislative Council Staff, responded to fiscal note questions from the committee. Task Force Member Introductory Remarks - Committee Discussion Only 12:33:50 PM Mr. Korte provided comments to the committee regarding House Bill 23-1017. 12:34:36 PM Commissioner Kraft-Tharp provided comments regarding expectations of use of the SUTS filing system. Sales and Use Tax Implementation Updates from the Department of Revenue - Committee Discussion Only Attachment Tag File Name Attachment http://www2.leg.state.co.us/CLICS/CLICS2023A/commsumm.nsf/0/7FDB42F74157...$File/Attachment A.pdf?OpenElement Attachment A.pdf 12:44:21 PM Amber Egbert, representing the Colorado Department of Revenue, presented to the committee. Presentation materials can be found in Attachment A. 12:59:24 PM Ms. Egbert responded to questions from the committee regarding penalties for late filing and retail delivery fee legislation 01:07:52 PM Ms. Egbert responded to questions from the committee regarding uniform power of attorney. 01:12:34 PM Ms. Egbert responded to questions from the committee regarding Sales and Use Tax System adoption. 01:23:01 PM Ms. Egbert responded to questions from the committee regarding changes as a result of House Bill 23-1017. 01:35:28 PM Ms. Egbert responded to questions from the committee regarding Sales and Use Tax Simplification System formatting changes. Sales and Use Tax Implementation Updates from the Colorado Municipal League - Committee Discussion Only Attachment Tag File Name Attachment http://www2.leg.state.co.us/CLICS/CLICS2023A/commsumm.nsf/0/1BC556ADE882...$File/Attachment B.pdf?OpenElement Attachment B.pdf 01:38:28 PM Mollie Steinemann and Rachel Bender, representing the Colorado Municipal League, presented to the committee. Presentation materials can be found in Attachment B. 01:38:29 PM Ms. Bender and Ms. Steinemann responded to questions from the committee on adoption and usage of SUTS. Public Testimony - Committee Discussion Only 01:58:32 PM Committee members provided final comments. 02:10:04 PM The committee adjourned.