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Bill Detail: SB19-131

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Title Exempt Certain Businesses From Destination Sourcing Rule
Status Senate Committee on Finance Postpone Indefinitely (02/19/2019)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors K. Van Winkle (R)
J. Arndt (D)
Senate Sponsors R. Woodward (R)
House Committee
Senate Committee Finance
Date Introduced 02/04/2019

On December 18, 2018, the department of revenue adopted various
emergency rules related to sales tax collection, including a new
destination sourcing rule that requires retailers to collect sales tax based
on where the tangible personal property or service will be delivered
instead of based on the taxing jurisdiction in which the retailer is located.

The bill specifies that the new destination sourcing rule does not
apply to any retailer with physical presence that has generated less than
$100,000 in gross revenue from the sale of tangible personal property or
services outside of the taxing jurisdiction where the retailer is located. For
those particular retailers with physical presence, the sale is sourced to the
retailer's location, regardless of whether the tangible personal property or
service is delivered outside of the taxing jurisdiction in which the retailer
is located. The bill also adds the same exception to the statutory retailer's
use tax collection requirement.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (02/14/2019) (most recent)  
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