9F8B251C4ADF6E218725888300582191 Hearing Summary CLICS/CLICS2022A/commsumm.nsf PUBLICBILL SUMMARY For PRESENATION ON THE SALES AND USE TAX AND THE TAXATION OF SERVICESINTERIM COMMITTEE LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY & TASK FORCEDate Jul 18, 2022 Location SCR 357 Presenation on the Sales and Use Tax and the Taxation of Services - Committee Discussion Only Attachment Tag File Name Attachment B http://www2.leg.state.co.us/CLICS/CLICS2022A/commsumm.nsf/0/8AD7BC3107E8...$File/Attachment B.pdf?OpenElement Attachment B.pdf 10:02:40 AM Ms. Esther van Mourik, representing the Department of Revenue, gave a presentation on the State Sales and Use Taxation of Services (Attachment B). 10:08:58 AM Ms. Van Mourik gave an overview of the background, current law in Colorado, administrative complications, expansion of the state's sals tax to services, tangible personal property services, real property services, personal and professional services, possible practical issues, and possible legal issues. 10:12:11 AM Ms. Van Mourik answered questions and gave clarification throughout her presentation. Some questions included vertical integration, services to tax, approaches in different states, and other issues.