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Sales & Use Tax Exemption Form Simplification

Concerning simplification of the means by which proof of eligibility for sales and use tax exemptions is established.
2022 Regular Session
Fiscal Policy & Taxes
Bill Summary

For some, but not all, exemptions from state and state-collected local sales and use taxes, a person who wishes to establish the right to obtain an exemption is either explicitly required by state law or required by the department of revenue (department) as it administers and enforces state law to complete a form created by the department, which, depending on which exemption is sought, may be described as an affidavit, application, certificate, certification, declaration, or statement. The act requires the department to examine its forms and requirements relating to their use and, to the extent feasible without impairing the proper administration of the exemptions, simplify the forms and related requirements for persons making tax-exempt purchases. Exceptions to existing statutory requirements relating to the forms are made for any simplifications made by the department.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    03/30/2022 Signed Act PDF
    03/25/2022 Final Act PDF
    03/15/2022 Rerevised PDF
    03/14/2022 Revised PDF
    02/24/2022 Reengrossed PDF
    02/23/2022 Engrossed PDF
    01/12/2022 Introduced PDF

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details