Two bills have been introduced in Colorado which would impact Internet and remote retailers that do not collect Colorado sales tax.
Use Tax Exemption
SB56 exempts from use tax the storage, use, or consumption of any tangible personal property purchased by Colorado purchasers from an out-of-state retailer that does not collect Colorado sales tax.
Notification Requirements Repeal
SB73 repeals multiple bills that were enacted last year regarding sales tax credits, software, etc. Most importantly for Internet and remote retailers that do not collect sales tax, the bill would repeal the notification requirements enacted last year.
To check the status of these bills in the future, go to Colorado bill status.
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