Colorado Simplification Adjusts Post-Wayfair

by DMA Staff | Sep 21, 2018
Colorado Header

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.

This article is part of DMA's Completely Compliance quarterly newsletter. Stay up to date with sales and use tax news, events, and information by signing up for the newsletter here.