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Legislative Year: 2022 Change
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Bill Detail: SB22-032

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Title Simplify Local Sales & Use Tax Administration
Status Governor Signed (04/21/2022)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors K. Van Winkle (R)
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
Summary

Sales and Use Tax Simplification Task Force. In order to enable
the streamlining of the imposition, collection, and administration of sales
and use taxes imposed by local taxing jurisdictions on retail sales made

by retailers that have a state standard retail license and either do not have
physical presence in a local taxing jurisdiction or have only incidental
physical presence in a local taxing jurisdiction through the streamlining
of application requirements for and elimination of fees for local general
business licenses, the bill requires the department of revenue (department)
to require sufficient information to be collected from such a retailer, when
the retailer applies for or renews a state standard retail business license
through the state's electronic sales and use tax simplification system
(SUTS) or by other means or at any other time to the extent necessary,
and made available to local taxing jurisdictions to ensure that concerns of
local taxing jurisdictions, including but not limited to concerns relating
to administrative efficiency, retailer compliance, and collection of sales
and use tax revenue are addressed. The department is required to consult
with local taxing jurisdictions when determining what information to
collect and how to make the information collected available to local
taxing jurisdictions and making and testing modifications. The
department is also required to consult with retailers and to address any
reasonable concerns they may have. The department is required to
accomplish these tasks expeditiously so that no later than July 1, 2023,
and sooner if feasible, a retailer that has a state standard retail license and
either does not have physical presence within a local taxing jurisdiction
or has only incidental physical presence can make retail sales within the
local taxing jurisdiction without having to obtain a general business
license from the local taxing jurisdiction.
On and after July 1, 2022, a local taxing jurisdiction is prohibited
from charging a fee for a local general business license to a retailer that
has a state standard retail license, makes retail sales within the local
taxing jurisdiction, and either does not have physical presence within the
local taxing jurisdiction or has only incidental physical presence within
the local taxing jurisdiction. On and after July 1, 2023, a local taxing
jurisdiction is prohibited from requiring such a retailer to apply separately
to the local taxing jurisdiction for a general business license. A local
taxing jurisdiction must automatically issue a general business license to
such a retailer unless the local taxing jurisdiction has previously revoked
a general business license held by the retailer for a violation of its local
code.

Committee Reports
with Amendments
Full Text
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Fiscal Notes Fiscal Notes (05/18/2022) (most recent)  
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