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HB20-1182

Residents Of Bordering States Sales Tax Exemption

Concerning the repeal of the sales tax exemption for sales to residents of bordering states without retail sales taxes.
Session:
2020 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

Under current law, the sales tax exemption for sales to residents of bordering states without retail sales taxes exempts from state sales tax all retail sales made within 20 miles of the Colorado border to residents of states that border Colorado and do not have a retail sales tax, so long as those residents are in Colorado for the primary purpose of making the purchase. The act repeals this exemption.


(Note: This summary applies to this bill as enacted.)

Status

Introduced
Passed
Became Law

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Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    03/20/2020 Signed Act PDF
    03/14/2020 Final Act PDF
    03/06/2020 Rerevised PDF
    03/05/2020 Revised PDF
    02/20/2020 Reengrossed PDF
    02/19/2020 Engrossed PDF
    01/30/2020 Introduced PDF
COVID-19 Resources
2021 Ballot Information Booklet (Blue Book)
NORTH ENTRANCE IS CURRENTLY CLOSED.  TO ENTER THE CAPITOL, USE THE SOUTH ENTRANCE, UNDER THE STAIRS, AT 14th AVENUE AND SHERMAN STREET.