Representatives Kipp and Taggart, co-prime sponsors, presented Senate Bill 24-025. The bill modernizes and revises the state laws that govern state administration of local sales or use taxes.

Heidi Morgan, representing the Colorado Society of Enrolled Agents, testified in support of the bill. Esther van Mourik, representing the Colorado Department of Revenue, testified in support of the bill. Josh Pens, representing the Colorado Department of Revenue, testified in support of the bill. The witnesses responded to questions from the committee.