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Colorado Simplification Adjusts Post-Wayfair

by DMA Staff | Sep 21, 2018
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For several years now, the state of Colorado has passed a variety of bills regarding sales and use tax simplifications and remote sales to include home-rule jurisdictions. After the Marketplace Fairness Act of 2013, the General Assembly passed HB 13-1295 in 2013 also. The bill was intended to provide direction on how the state will manage remote sales on specific items as well as a provision to administer the home-rule sales tax on those sales and distribute the revenue to the local jurisdiction.  

Similarly, in 2017, HB17-1216 created a Sales and Use Tax Simplification Task Force meant to review and analyze the administration of home rule jurisdictions and determine the strengths and weaknesses. The Task Force is to meet a minimum of eight times until its sunset on July 1, 2020.  

Since the SCOTUS decision on the Wayfair case, the state legislature has issued a statement of intent to review the original HB13-1295 in the 2019 Assembly to update its original language.


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