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Bill Detail: HB18-1185

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Title Market Sourcing For Business Income Tax Apportionment
Status Governor Signed (06/04/2018)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors T. Kraft-Tharp (D)
C. Wist (R)
Senate Sponsors T. Neville (R)
D. Moreno (D)
House Committee Business Affairs & Labor
Senate Committee Finance
Date Introduced 02/02/2018
Description

For income tax years commencing on and after January 1, 2019,
the bill generally replaces the method for sourcing of sales for purposes
of apportioning the income of a taxpayer that has income from the sale of

services or from the sale, lease, license, or rental of intangible property
in both Colorado and other states from the cost-of-performance test in the
case of services and the commercial domicile test in the case of intangible
property ...
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