View the Coalition’s 2019 Legislative Bill Tracking HERE
SB 19-006 Electronic Sales And Use Tax Simplification System
SB 19-006 requires the Department of Revenue, within existing resources, to conduct a sourcing method for the development of an electronic sales and use tax simplification system and include the input of stakeholders regarding the scope of work.
HB 18-1022 Department of Revenue Issue Sales Tax Request for Information
HB18-1022 requires the Department of Revenue to issue a request for information (RFI) for an electronic sales and use tax simplification system which would provide administrative simplification to the state and local sales and use tax system. This proposal is recommended by the Legislative Sales and Use Tax Simplification Task Force that was created by HB16-1216, and is intended to simplify certain administrative details of the state and local sales and use tax system which could be piloted on an elective basis.
HB 17-1216 Sales and Use Tax Simplification Task Force
House Bill 1216 creates the sales and use tax simplification task force (task force) made up of legislative members and state and local sales and use tax experts. The bill requires the task force to study sales and use tax simplification between the state and local governments, and in particular between the state and home rule jurisdictions. The task force is:
Authorized to seek, accept, and expend gifts, grants, or donations from private or public sources in order to meet its goals;
Subject to sunset review in 3 years; and
Required to make an annual report to the legislative council that may or may not include recommendations for legislation.
SB 16-036 Tax Assessment Appeal Reform: Removing an Unfair Barrier to Due Process
Senate Bill 036 reforms an antiquated system and protect taxpayer due process by providing access to District Court without paying an assessment or bond until a decision from the court is rendered. Regular court costs would apply like in civil matters, and taxpayers would remain responsible for their legal fees. The bill covers all local and state taxes—except for property tax.
This bill specifically allows a taxpayer to either:
Make a deposit prior to appealing to District Court, which will stop interest from accruing while the court is considering the matter; or
Appeal to District Court without having to make the deposit or a bond; however, interest will continue to accrue during that time.