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Legislative Year: 2022 Change

Bill Detail: HB22-1027

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Title Sales Tax Destination Sourcing Rules Exception
Status Governor Signed (01/31/2022)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors C. Kipp (D)
Senate Sponsors J. Bridges (D)
R. Woodward (R)
House Committee Business Affairs and Labor
Senate Committee Business, Labor and Technology
Date Introduced 01/12/2022

Sales and Use Tax Simplification Task Force. State sales tax is
currently calculated based on the buyer's address when the taxable
product or service is delivered to a consumer, and this is known as
destination sourcing. There is an exception that allows small retailers with
less than $100,000 of retail sales to source their sales to the business'
location regardless of where a purchaser receives the tangible personal

property or service, but this exception expires on February 1, 2022. The
bill extends the repeal of the exception from February 1, 2022, until
October 1, 2022.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (01/19/2022) (most recent)  
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