Sales & Use Tax Destination Management Company
| Type | Bill |
|---|---|
| Session | 2026 Regular Session |
| Subjects |
Concerning a sales and use taxation exemption on certain fees charged by destination management companies.
Bill Summary:
Destination management companies (DMCs) are companies that have specialized local knowledge, expertise, and resources and provide or arrange events, tours, transportation, and other logistics for events (destination management services). Currently, DMCs are charged sales and use tax on goods and services that they purchase in connection with providing destination management services in Colorado. The bill exempts a DMC from being assessed sales and use tax on fees charged by the DMC for the provision of destination management services to clients.(Note: This summary applies to this bill as introduced.)
Committees
Senate
Finance
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Upcoming Schedule
1 meeting
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 02/25/2026 | Introduced |
| Date | Version | Documents |
|---|---|---|
| 03/16/2026 | Initial Fiscal Note |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 26-128, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 9-0. | Vote summary |
| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
|---|---|---|---|---|
| 03/17/2026 | L.001 | SEN Finance | Passed [*] |
| Date | Location | Action |
|---|---|---|
| 03/17/2026 | Senate | Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 02/25/2026 | Senate | Introduced In Senate - Assigned to Finance |