A Bill for an Act
Page 1, Line 101Concerning online searching for sales and use tax
Page 1, Line 102information, and, in connection therewith, making an
Page 1, Line 103appropriation.
Bill Summary
(Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill 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/.)
Sales and Use Tax Simplification Task Force. Currently, the department of revenue (department) does not have authority to allow a sales and use tax license and a sales and use tax exemption certificate to be searchable by the name and identification number of the sales and use tax licensee or the sales and use tax exemption certificate holder. The bill directs the department's executive director to allow this type of search.
This Unofficial Version Includes Committee
Amendments Not Yet Adopted on Second Reading
Page 2, Line 1Be it enacted by the General Assembly of the State of Colorado:
Page 2, Line 2SECTION 1. In Colorado Revised Statutes, 39-21-113, add (37) as follows:
Page 2, Line 339-21-113. Reports and returns - rule - repeal.
Page 2, Line 4(37) Notwithstanding the confidentiality requirements of this
Page 2, Line 5section, the executive director shall allow every sales and use
Page 2, Line 6tax license and every sales and use tax exemption certificate to
Page 2, Line 7be searchable by the name and identification number of the sales
Page 2, Line 8and use tax licensee or the sales and use tax exemption certificate holder.
Page 2, Line 9SECTION 2. Appropriation. (1) For the 2025-26 state fiscal
Page 2, Line 10year, $9,718 is appropriated to the department of revenue for use by the
Page 2, Line 11taxation business group. This appropriation is from the general fund. To implement this act, the division may use this appropriation as follows:
Page 2, Line 12(a) $9,270 for tax administration IT system (GenTax) support; and
(b) $448 for personal services related to taxation services.
Page 2, Line 13SECTION 3. Act subject to petition - effective date. This act
Page 2, Line 14takes effect at 12:01 a.m. on the day following the expiration of the
Page 2, Line 15ninety-day period after final adjournment of the general assembly; except
Page 2, Line 16that, if a referendum petition is filed pursuant to section 1 (3) of article V
Page 2, Line 17of the state constitution against this act or an item, section, or part of this
Page 2, Line 18act within such period, then the act, item, section, or part will not take
Page 2, Line 19effect unless approved by the people at the general election to be held in
Page 2, Line 20November 2026 and, in such case, will take effect on the date of the
Page 2, Line 21official declaration of the vote thereon by the governor.