27C501653F09FD188725889C0058A083 Hearing Summary CLICS/CLICS2022A/commsumm.nsf PUBLICBILL SUMMARY For HOUSE BILL 20-1427 & COLLECTING EXCISE TAX FROM DELIVERY SELLERSINTERIM COMMITTEE LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY & TASK FORCEDate Aug 12, 2022 Location SCR 357 House Bill 20-1427 & Collecting Excise Tax from Delivery Sellers - Committee Discussion Only Attachment Tag File Name Attachment B http://www2.leg.state.co.us/CLICS/CLICS2022A/commsumm.nsf/0/EF74294F2C93...$File/Attachment B.pdf?OpenElement Attachment B.pdf 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.
