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Legislative Year: 2019 Change
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Bill Detail: HB19-1240

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Title Sales And Use Tax Administration
Status Governor Signed (05/23/2019)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors T. Kraft-Tharp (D)
K. Van Winkle (R)
Senate Sponsors L. Court (D)
J. Tate (R)
House Committee Business Affairs and Labor
Senate Committee Finance
Date Introduced 03/12/2019
Description

The bill:
  • Establishes economic nexus for purposes of retail sales
made by retailers without physical presence and specifies
that the economic nexus does not apply for sales made by
such retailers prior to June 1, 2019;
  • Codifies the department of revenue's destination sourcing
rule for state sales tax collection, for sales taxes imposed by
any statutory incorporated town, city, or county, and for
special districts, but specifies that a small retailer may
source its sales to the business' location regardless of where
the purchaser receives the tangible personal property or
service until 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;
  • Requires marketplace facilitators to collect and remit sales
tax on behalf of marketplace sellers that enter into a
contract with a marketplace facilitator that facilitates the
sale of the marketplace seller's tangible personal property,
commodities, or services through the marketplace
facilitator's marketplace and also:
  • Allows marketplace facilitators to retain the vendor
fee for the collection and remittance of the sales tax
on sales made by marketplace sellers on its
marketplace;
  • Provides the marketplace facilitator with audit relief
if the marketplace facilitator can demonstrate to the
satisfaction of the executive director of the
department of revenue that it made a reasonable
effort to obtain accurate information regarding the
obligation to collect tax from the marketplace seller;
and
  • Specifies that the marketplace seller does not have
the liabilities, obligations, and rights of a retailer if
the marketplace facilitator is required to collect and
remit sales tax on its behalf, including licensing,
collection, and remittance requirements; and
  • Repeals outdated references to remote sales and remote
sellers that were added pursuant to House Bill 13-1295 but
are not applicable because Congress never enacted an act
that authorizes states to require certain retailers to pay,
collect, or remit state or local sales taxes.
1

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (08/05/2019) (most recent)  
Additional Bill Documents Bill Documents
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  • Past fiscal notes
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