Colorado Sales and Use Tax

Simplify Colorado Tax

About Us

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Our Mission

The mission of the coalition is to reform Colorado's excessively complex sales and use tax system with multiple goals: fairness, simplicity, and predictability for business; revenue neutrality to avoid any adverse impact on local and state public services; and a competitive economic environment in Colorado that will attract employers. This coalition of businesses, trade organizations, and other interested taxpayers will drive reforms to achieve these goals.

Our Successes

  • In 2016 the coalition passed legislation, SB16-36 to reform the states' unfair system that required a taxpayer to pay the full tax audit assessment or post a bond before seeking a ruling from an independent court. Now taxpayers can appeal to district court before any tax payment is due (but retain the option to bond if desired in order to stop further interest and penalties from accruing).

  • Successful passage of legislation in 2017, HB17-1216, created the Legislative Sales and Use Tax Simplification Task Force which is authorized to meet for three years to examine ways to simplify the state's complex sales and use tax system. Simplify CO Coalition is now poised to spearhead the legislation recommended by the task force. View the 2017 Final Report of the Legislative Sales & Use Tax Simplification Task Force Here.

  • 2018 legislation, HB18-1022 Requiring the Department of Revenue to issue a request for information (RFI) for an electronic sales & use tax simplification system that the state and local governments could choose to use that would provide administrative simplification to the state and local sales & use tax license and collection system. This legislation has passed both the House and Senate and was signed by Governor Hickenlooper on March 1st, 2018.

  • 2019 legislation, SB19-006 Sales & Use Tax Electronic Simplification System.  Now working closely with DOR and OIT on the solicitation / RFP process, vendor selection and continued monitoring of successful implementation. The SB19-006 vendors were recently announced – you can read more on the Colorado Government website.

  • Successful passage of 2020 legislation, HB20-1022 Task Force Extension, extending the Legislative Sales & Use Tax Simplification Task Force for five additional years starting after the 2021 Legislative Session and expanding the scope of sales and use tax issues for the task force to review. Additionally, we supported the passage of HB20-1023 Sales & Use Tax GIS Implementation which establishes hold harmless provisions under the states GIS system.

  • One of the biggest achievements is the creation of SUTS, a data base that helps business owners untangle the more than 700 sales tax jurisdictions. The data base will ultimately remove a significant amount of red tape and paperwork for business owners and free up time to do what they do best – grow our economy.

  • 2022 successes include the passage of two bills:

    • HB22-1027 gives retailers who make less than $100,000 in annual sales/more time to comply with Colorado’s forthcoming destination-based system for calculating and remitting sales tax.

    • SB22-032 simplifies sales and use tax administration for businesses by prohibiting local taxing jurisdictions from charging non-physically present retailers business license fees in order to remit minuscule sales taxes due.

  • 2023 successes include the passage of two bills and one resolution:

    • Supporting the passage of SB23-143 because it simplifies and clarifies the retail delivery fee collection and remittance process for retailers and provides flexibility for businesses wishing to pay the fee directly. SB23-143 also creates a small business exemption for small businesses with retails sales under a half million.

    • HB23-1017 was introduced and passed with the Task Force’s recommendation, known as the SUTS enhancement bill, adding $6.5 million in additional revenue to the SUTS system for enhancements. The measure requires modifications that improve ease of use for businesses remitting sales tax and municipalities system improvements, and it also requires the Department of Revenue to increase the awareness and participation of SUTS. 

    • Successful passage of SJR23-004, which urges local governments to work together through the Colorado Municipal League and business partners to create uniformity in the collection of sales and use tax for construction materials among municipalities and improves Colorado's business environment.

Coalition Fact Sheet

 

Sales & Use Tax System (SUTS)

Demonstration & Information

 
 

Our Leadership

The Coalition to Simplify Colorado Sales Tax is a nonprofit organization governed by an independent board of directors. Are you interested in joining our board of directors or advisory board? Please contact us at simplifysalestax@gmail.com.

Board of Directors

The current board represents over 8,400 businesses across Colorado as well as the CPA Society with 8,500 members. 

  • American Furniture Warehouse

  • Associated General Contractors of Colorado

  • Associated Landscape Contractors of Colorado

  • Automated Business Technologies

  • Colorado Automobile Dealers Association (CADA)

  • Colorado Cable Telecommunications Association

  • Colorado Society of CPAs

  • Expedia Group

  • Martin Marietta

  • National Federation of Independent Business (NFIB)

  • Rocky Mountain Mechanical Contractors Association (RMMCA)

  • Silverstein & Pomerantz

  • SMACNA Colorado

  • Summit Brick Company

  • Summit Ford

  • TaxOps

EXECUTIVE COMMITTEE

  • Past President – Tony Gagliardi, NFIB

  • Past President – Dave Davia, RMMCA

  • Immediate President – Paul Archer, Automated Business Technologies

  • President – Matthew Groves, CADA

  • Secretary – Laura Williams, Martin Marietta

  • Treasurer – Pam Feely, Colorado Society of CPAs