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768F2419A56FD02B8725872E00589126 Hearing Summary




PUBLIC
BILL SUMMARY For SALES AND USE TAXES FOR MOTOR VEHICLE PURCHASES

INTERIM COMMITTEE  SALES AND USE TAX SIMPLIFICATION TASK FORCE
Date Aug 11, 2021      
Location Old State Library



Sales and Use Taxes for Motor Vehicle Purchases - Committee Discussion Only


10:08:08 AM  
Josh Pens and Lu Ann Pyatt, Colorado Department of Revenue, presented to the committee on the topic of sales and use taxes for the purchases of motor vehicles. A copy of the presentation can be found here:

http://leg.colorado.gov/sites/default/files/images/210810_sales_use_tax_...

10:18:30 AM  
Mr. Pens responded
to questions from the committee regarding the latitude of county clerks
in determining the taxable base for motor vehicle taxes and the training
that is provided to county clerks, the possibility of generating a standard
form for dealerships, the possibility of printing the taxable base on a
receipt for the customer, and other aspects of the process.  



Mr. Pens discussed a bill from this past session that allows third parties
to issue registrations.



Mr. Woods discussed the idea of a held harmless provision for individuals
purchasing a motor vehicle given the limited amount of control purchasers
have in determining and remitting motor vehicle sales and use taxes.



Mr. Pens discussed how statutory hold harmless provisions interact with
purchases of motor vehicles.
10:45:23 AM  
Matthew Groves, Colorado
Automobile Dealers Association, described the sales and use tax system
for motor vehicle purchases from automobile dealers' perspective.
10:54:24 AM  
Mr. Groves responded
to questions from the task force regarding this process.  



Task force discussion ensued regarding the Sales and Use Tax Simplification
(SUTS) system, the DRIVES system, and the specific ownership tax.






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