Skip to main content
Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu
HB22-1312

Modifications To Sales Tax Statutes To Address Defects

Concerning modifications to sales tax statutes in order to address certain defects and anachronisms.
Session:
2022 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

Sections 1, 2, 3, and 4 of the act correct incorrect cross references to sales tax filing and remittance requirements for direct pay permit holders in local sales tax statutes.

Section 5 corrects an incorrect cross reference in the definition of "auction sale", which is defined to include only the sale of tangible personal property, by replacing a cross reference to a supplemental definition of sale that includes "the transaction of furnishing rooms or accommodations" with a cross reference to the more general definition of "sale".


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

Status

Introduced
Passed
Became Law

Menu

Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    05/20/2022 Signed Act PDF
    05/16/2022 Final Act PDF
    04/27/2022 Rerevised PDF
    04/26/2022 Revised PDF
    04/12/2022 Reengrossed PDF
    04/11/2022 Engrossed PDF
    03/21/2022 Introduced PDF
Email addresses for the Colorado legislature have changed from the @state.co.us domain to the @coleg.gov domain on December 1, 2022. Details
The effective date for bills enacted without a safety clause (unless otherwise specified) is August 7, 2023. Details
The 2023 Ballot Information Booklet (Blue Book) is now available. Details