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i_taxtask_2018a_2018-07-12t10:00:52z4 Hearing Summary




PUBLIC
BILL SUMMARY For REVIEW OF SOUTH DAKOTA V. WAYFAIR DECISION

INTERIM COMMITTEE  SALES AND USE TAX SIMPLIFICATION TASK FORCE
Date Jul 12, 2018      
Location HCR 0112



Review of South Dakota v. Wayfair Decision - Committee Discussion Only


01:28:30 PM  

The meeting resumed. Esther van Mourik, Office of Legislative Legal Services, reviewed the U.S. Supreme Court decision in South Dakota v. Wayfair. Ms. van Mourik discussed the history of the case. She explained that DOR is reviewing how the decision will affect its operations.

01:45:26 PM  

Ms. van Mourik explained that her advice to the General Assembly is move slowly in determining how to implement any changes to its sales and use tax system. She said this is also the advice offered by the National Conference of State Legislatures. Ms. van Mourik discussed whether Colorado will be required to join the Streamlined Sales and Use Tax Agreement. She also discussed whether proposed changes at the state level could require a vote of the people because of TABOR provisions.

01:57:07 PM  

Ms. van Mourik responded to questions from the committee. Mr. Reese commented on the process of how the changes under Wayfair may be enacted. Ms. Gini Pingenot, Colorado Counties, Inc., asked about how other states may be reacting to the Wayfair decision.

02:04:21 PM  

Committee discussion continued on the ways the Wayfair decision may affect the state and the work of the task force. Ms. van Mourik continued to respond to committee questions.

02:14:01 PM  

Mr. Phil Horowitz, State and Local Tax Director, Moss Adams, and formerly with the Department of Revenue, came to the table to comment on Ms. van Mourik's presentation and to respond to questions about the implications of the Wayfair decision on the state's sales and use tax system.

02:18:31 PM  

Ms. van Mourik explained that recent conversations about the Wayfair decision at a National Conference of State Legislatures conference have been posted on Facebook.