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Continue Small Business Destination Sourcing Exception

It became law on Jun 30, 2021.

CO SB 21-282 · Senate Bill · 2021A

Stage
Became law
Started in
Senate
Sponsors
4
Latest action
Jun 30, 2021

What it does

By enacting House Bill 19-1240 in 2019, concerning sales and use tax administration, the state codified the department of revenue's destination sourcing rule for state sales and use tax collection for sales and use taxes imposed by any statutory incorporated town, city, or county and for special districts. That bill allowed small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until 90 days after a geographic information system provided by the state is online and available for the retailer to determine the taxing jurisdiction in which an address resides. On April 1, 2021, the department of revenue…

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Where it stands

This bill passed and is now law.

  1. Introduced (Done)

  2. Committee (Done)

  3. Floor (Done)

  4. Law (Done)

    Jun 30, 2021

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

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Where it goes next

Once a bill is decided, the questions are about what is done with it in Colorado.

Work with this bill

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