Colorado 2022 Regular Session Status: Enacted 2 D cosponsors

SB 22-032 — Simplify Local Sales & Use Tax Administration

Last action — Governor Signed

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 12, 2022. Enacted.

Prognosis

Likely to advance 78% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 4 sponsors

    4 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 D).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

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 within a local taxing jurisdiction or have only incidental physical presence within a local taxing jurisdiction through the streamlining of application requirements for and elimination of fees for local general business licenses, the act 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. The department is also required to consult with retailers and to address any reasonable concerns that 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. For the 2022-23 state fiscal year, $2,100 is appropriated to the department for use by the taxation services division to implement the act. (Note: This summary applies to this bill as enacted.)

Bill Text

What changed in the latest version

25 added · 18 removed

Plain-language change summary

The updated version of the bill reflects a change in the title from "ENGROSSED" to "REENGROSSED," indicating it includes all amendments adopted in the House of Introduction. Additionally, there are minor formatting and text adjustments that clarify language related to the Sales and Use Tax Simplification Task Force. These changes are important because they ensure that the bill accurately reflects its current status and any modifications made during the legislative process.

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Previous
Latest
Second Regular Session Seventy-third General Assembly STATE OF COLORADO ENGROSSED This Version Includes All Amendments Adopted on Second Reading in the House of Introduction LLS NO.
Second Regular Session Seventy-third General Assembly STATE OF COLORADO REENGROSSED This Version Includes All Amendments Adopted in the House of Introduction LLS NO.
22-0152.01 Jason Gelender x4330 SENATE BILL 22-032 SENATE SPONSORSHIP Bridges and Woodward, HOUSE SPONSORSHIP Kipp and Van Winkle, Senate Committees House Committees Business, Labor, & Technology Appropriations A BILL FOR AN ACT C ONCERNING SIMPLIFICATION OF LOCAL SALES AND USE TAX COMPLIANCEANDADMINISTRATIONFORRETAILERSTHATMAKE RETAIL SALES IN LOCAL TAXING JURISDICTIONS WHERE THEY HAVE LIMITED PHYSICAL PRESENCE , AND , IN CONNECTION THEREWITH ,MAKING AN APPROPRIATION .
22-0152.01 Jason Gelender x4330 SENATE BILL 22-032 SENATE SPONSORSHIP Bridges and Woodward, Cooke, Donovan, Fenberg, Fields, Ginal, Hisey, Holbert, Kolker, Lee, Liston, Lundeen, Moreno, Pettersen, Priola, Rankin, Scott, Simpson, Smallwood, Winter, Zenzinger HOUSE SPONSORSHIP Kipp and Van Winkle, Senate Committees House Committees Business, Labor, & Technology Appropriations A BILL FOR AN ACT C ONCERNING SIMPLIFICATION OF LOCAL SALES AND USE TAX COMPLIANCEANDADMINISTRATIONFORRETAILERSTHATMAKE RETAIL SALES IN LOCAL TAXING JURISDICTIONS WHERE THEY HAVE LIMITED PHYSICAL PRESENCE , AND , IN CONNECTION THEREWITH , MAKING AN APPROPRIATION .
Bill Summary (Note:
d d Bill Summary e 2 E a 2 A U 7 (Note:
This summary applies to this bill as introduced and does notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov/.) g SalesandUseTaxSimplificationTaskForce.Inordertoenable d thestreamliningoftheimposition,collection,andadministrationofsales e 2 T R 2 A n 4 Shading denotes HOUSE amendment.
This summary applies to this bill as introduced and does N i h notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill S a a R M passes third reading in the house of introduction, a bill summary that r applies to the reengrossed version of this bill will be available at 3 http://leg.colorado.gov/.) SalesandUseTaxSimplificationTaskForce.Inordertoenable i a 2 thestreamliningoftheimposition,collection,andadministrationofsales E R 20 T d , N 2 h Shading denotes HOUSE amendment.
E d c Capital letters or bold & italic numbers indicate new material to be added to existing statute.
S e r Capital letters or bold & italic numbers indicate new material to be added to existing statune.M Dashes through the words indicate deletions from existing statute.
Dashes through the words indicate deletions from existing statute.
e A and use taxes imposed by local taxing jurisdictions on retail sales made byretailersthat 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 businesslicenses,thebillrequiresthedepartmentofrevenue(department) torequiresufficientinformationtobecollectedfromsucharetailer,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, andmadeavailabletolocaltaxingjurisdictionstoensurethatconcernsof 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.
e M A and use taxes imposed by local taxing jurisdictions on retail sales made byretailersthat 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 businesslicenses,thebillrequiresthedepartmentofrevenue(department) torequiresufficientinformationtobecollectedfromsucharetailer,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, andmadeavailabletolocaltaxingjurisdictionstoensurethatconcernsof 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.
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Amendments

1 amendment

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Action History

  1. Governor Signed

  2. Signed by the President of the Senate

  3. Signed by the Speaker of the House

  4. Sent to the Governor

  5. House Third Reading Passed - No Amendments

  6. House Committee on Appropriations Refer Unamended to House Committee of the Whole

  7. House Second Reading Special Order - Passed - No Amendments

  8. House Committee on Business Affairs & Labor Refer Unamended to Appropriations

  9. Senate Third Reading Passed - No Amendments

  10. Introduced In House - Assigned to Business Affairs & Labor

  11. Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole

  12. Senate Second Reading Special Order - Passed with Amendments - Committee

  13. Senate Committee on Business, Labor, & Technology Refer Amended to Appropriations

  14. Introduced In Senate - Assigned to Business, Labor, & Technology

Sponsors

Sponsorship breakdown

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4 sponsors · 0 co-sponsors · 97 not signed on

Sponsors (4)

Co-sponsors (0)

None.

Not signed on (97)

97 members have not signed on to this bill.

Show all 97 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

BILL

Passed 65 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democrat 23000
Republican 8000
Unaffiliated 34000
Total 65000
% of votes cast 100%0%0%0%
How each member voted (65)
Member Party Vote
Bernett — Yea
Bird — Yea
Bockenfeld — Yea
Caraveo — Yea
Carver — Yea
Esgar — Yea
Geitner — Yea
Gonzales-Gutierrez — Yea
Gray — Yea
Hanks — Yea
Herod — Yea
Holtorf — Yea
Hooton — Yea
Larson — Yea
Lontine — Yea
Lynch — Yea
McKean — Yea
McLachlan — Yea
Neville — Yea
Ortiz — Yea
Pico — Yea
Ransom — Yea
Sandridge — Yea
Tipper — Yea
Will — Yea
Young — Yea
Garnett — Yea
Adrienne Benavidez — Yea
Michaelson Jenet — Yea
Valdez D. — Yea
Van Beber — Yea
Van Winkle — Yea
Williams D. — Yea
deGruy Kennedy — Yea
Alex Valdez Democrat Yea
Andrew Boesenecker Democrat Yea
Brianna Titone Democrat Yea
Cathy Kipp Democrat Yea
Dylan Roberts Democrat Yea
Emily Sirota Democrat Yea
Iman Jodeh Democrat Yea
Jennifer Bacon Democrat Yea
Judy Amabile Democrat Yea
Julie McCluskie Democrat Yea
Karen McCormick Democrat Yea
Kyle Mullica Democrat Yea
Lindsey Daugherty Democrat Yea
Lisa Cutter Democrat Yea
Mandy Lindsay Democrat Yea
Marc Snyder Democrat Yea
Meg Froelich Democrat Yea
Mike Weissman Democrat Yea
Monica Duran Democrat Yea
Naquetta Ricks Democrat Yea
Steven Woodrow Democrat Yea
Tom Sullivan Democrat Yea
Tony Exum Democrat Yea
Dan Woog Republican Yea
Janice Rich Republican Yea
Marc Catlin Republican Yea
Mark Baisley Republican Yea
Mary Bradfield Republican Yea
Matt Soper Republican Yea
Rod Pelton Republican Yea
Stephanie Luck Republican Yea

Official roll call →

BILL

Passed 31 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Democrat 7001
Unaffiliated 21002
Republican 3001
Total 31004
% of votes cast 89%0%0%11%
How each member voted (35)
Member Party Vote
Buckner — Yea
Cooke — Yea
Coram — Not Voting
Donovan — Yea
Fields — Yea
Gardner — Not Voting
Ginal — Yea
Hansen — Yea
Hisey — Yea
Holbert — Yea
Lee — Yea
Lundeen — Yea
Moreno — Yea
Pettersen — Yea
Priola — Yea
Rankin — Yea
Scott — Yea
Smallwood — Yea
Sonnenberg — Yea
Woodward — Yea
Zenzinger — Yea
Fenberg — Yea
Jaquez Lewis — Yea
Chris Kolker Democrat Yea
James Coleman Democrat Yea
Jeff Bridges Democrat Yea
Jessie Danielson Democrat Yea
Julie Gonzales Democrat Yea
Nick Hinrichsen Democrat Yea
Robert Rodriguez Democrat Yea
Tammy Story Democrat Not Voting
Barbara Kirkmeyer Republican Not Voting
Cleave Simpson Republican Yea
Larry Liston Republican Yea
Ty Winter Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 22-032 do?
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 within a local taxing jurisdiction or have only incidental physical presence within a local taxing jurisdiction through the streamlining of application requirements for and elimination of fees for local general business licenses, the act 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. The department is also required to consult with retailers and to address any reasonable concerns that 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. For the 2022-23 state fiscal year, $2,100 is appropriated to the department for use by the taxation services division to implement the act. (Note: This summary applies to this bill as enacted.)
Who sponsors SB 22-032?
SB 22-032 is sponsored by Cathy Kipp (Democrat), Rob Woodward, Jeff Bridges (Democrat), and Van Winkle.
What is the current status of SB 22-032?
This bill has been enacted into law. Introduced January 12, 2022. Enacted.
Where can I track SB 22-032?
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