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i_taxtask_2017a_2017-07-11t10:06:11z5 Hearing Summary

Date: 07/11/2017

Location: RM 271

Final

Summary of Past Related Legislation



SALES AND USE TAX SIMPLIFICATION TASK FORCE


Votes: View--> Action Taken:
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11:52 AM -- Summary of Past Related Legislation



Esther van Mourik returned to the table to discuss past legislation related to sales and use tax simplification, including:

  • House Bill 13-1295, concerning the implementation of the minimum simplification requirements of the proposed federal Marketplace Fairness Act of 2013. This would need to be updated if Congress passes the Remote Transactions Parity Act, including stronger requirements for audits;
  • House Bill 13-1288, concerning the development of recommendations to the General Assembly to establish a uniform sales and use tax base throughout the state. This tasked the Colorado Department of Revenue, in consultation with the Colorado Municipal League and Colorado Counties, Inc., to develop revenue-neutral recommendations for the General Assembly to consider;
  • Senate Joint Resolution 14-038, concerning uniform sales and use tax definitions for home rule municipalities that locally collect their sales and use taxes. The resolution requested municipalities to develop among themselves a mechanism for maintaining standardization of uniform definitions over time;
  • Senate Concurrent Resolution 14-004, which was postponed indefinitely in the first committee of reference. The goal of the resolution was to amend the state constitution related to uniform sales and use tax definitions and to create a commission on uniform sales and use tax definitions to provide guidance and certification of the definitions;
  • House Concurrent Resolution 15-1004, which was postponed indefinitely in the first committee of reference. This mirrored the 2014 concurrent resolution; and
  • Senate Bill 16-050, concerning a hold harmless provision for retailers liable for any money payable as a result of an incorrect location code assigned by the Department of Revenue.



Additional legislation related to the dispute resolution process was also passed.



Task force members requested information related to legislation related to additional exemptions from the state sales tax base that have been adopted since 2013.