The general assembly hereby finds and declares that: Colorado has a unique and complex state and local sales tax system; Home rule jurisdictions have exercised their constitutional authority to establish their own sales and use tax systems, including their own licensing requirements, rates, taxable and nontaxable items, and definitions; The resulting lack of uniformity can […]
Notwithstanding section 2-3-303.3, there is created the sales and use tax simplification task force, referred to in this part 8 as the “task force”. The task force shall meet as necessary during any legislative session or any interim between legislative sessions to study the necessary components of a simplified sales and use tax system for […]
No later than June 30, 2018, the department of revenue shall issue a request for information, in accordance with the procurement code, articles 101 to 112 of title 24, and within the department’s existing resources, for an electronic sales and use tax simplification system that the state or any local government that levies a sales […]
As used in this section, unless the context otherwise requires: “Department” means the department of revenue. “Local taxing jurisdiction” means a city, town, municipality, county, special district, or authority authorized to levy a sales or use tax pursuant to title 24, 25, 29, 30, 31, 32, 37, 42, or 43, and any county, city and […]
The task force may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of this part 8. Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, § 1, effective June 5.
This part 8 is repealed, effective July 1, 2026. Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, § 1, effective June 5. L. 2020: Entire section amended, (HB 20-1022), ch. 156, p. 671, § 2, effective June 29.
