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27C501653F09FD188725889C0058A083 Hearing Summary




PUBLIC
BILL SUMMARY For HOUSE BILL 20-1427 & COLLECTING EXCISE TAX FROM DELIVERY SELLERS

INTERIM COMMITTEE  LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY & TASK FORCE
Date Aug 12, 2022      
Location SCR 357



House Bill 20-1427 & Collecting Excise Tax from Delivery Sellers - Committee Discussion Only
10:08:06 AM  

Ms. Beth Oliva and Mr. Mark Triplett, representing the Premium Cigar Colation and Cigar Association of America, came to the table to discuss House 20-1427 and collecting excise tax from delivery sellers.
10:16:45 AM  
Mr. Triplett highlighted several documents which may be found in Attachment B and online here: https://leg.colorado.gov/content/ilocctptf2022ascheduleandmeetingmaterials
10:18:38 AM  
Ms. Oliva began by discussing several legal issues related to collecting excise tax from delivery sellers.
10:23:22 AM  

In response to a committee question concerning revenue, Mr. Triplett stated that while the association helped with fiscal estimates in other states, there is no specific fiscal analysis for Colorado.
10:29:41 AM  
In response to committee questions, Ms. Oliva discussed the Wayfair decision and disparate treatment
10:36:05 AM  
Ms. Oliva continued
by addressing committee questions about different types of cigar transactions
and its interaction with excise taxes. Mr. Triplett discussed invoice price
and the problems associated with certain transactions.