Representative Kraft-Tharp and Representative Van Winkle introduced House Bill 19-1240. The bill codifies the Department of Revenue's rules that establish economic nexus for out-of-state retailers and in-state destination-based sourcing rules, as well as requiring marketplace facilitators to collect and remit sales taxes on behalf of their vendors.

Chris Howes, Colorado Retail Council, testified in support of the bill.

Tony Gagliardi, National Federation of Independent Business and the Coalition to Simplify Colorado Sales Tax, testified in support of the bill.

Matthew Groves, Colorado Automotive Dealers Association, testified in support of the bill.

Mr. Gagliardi responded to questions from the committee.

Brendon Reese, Department of Revenue, responded to questions from the committee.

Nick Colglazier, Colorado Competitive Council, testified in support of the bill.

Laura Long, Jefferson County Business Lobby, testified in support of the bill.