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I_TaxTask_2021A 09/10/2021 09:03:42 AM Committee Summary

PUBLIC
STAFF SUMMARY OF MEETING
INTERIM COMMITTEE  SALES AND USE TAX SIMPLIFICATION TASK FORCE
Date 09/10/2021
Attendance
Bryan Archer X
Paul Archer E
Michelle Bush X
Meghan Dollar X
Kipp X
Don Korte X
Tracy Kraft-Tharp E
Curt Osborne X
Josh Pens X
Heather Pezzella E
Andrew Wheeler E
Ryan Woods X
Woodward X
Van Winkle X
Bridges X
Time 09:03:42 AM to 12:13:32 PM
Place Old State Library
This Meeting was called to order by Bridges
This Report was prepared by Luisa Altmann
Hearing Items Action Taken
Update on the Sales and Use Tax Simplification System Committee Discussion Only
Discussion on Municipal Business Licensing Requirements Committee Discussion Only
Public testimony Committee Discussion Only
Requests for legislation Request several task force bills be drafted

Update on the Sales and Use Tax Simplification System - Committee Discussion Only


09:07:39 AM  
Josh Pens, representing
the Colorado Department of Revenue, provided an update on the Sales and
Use Tax Simplification (SUTS) System.  A copy of the presentation
can be found here:
http://leg.colorado.gov/sites/default/files/images/cdor_suts_update.pdf
09:21:31 AM  
Mr. Pens responded
to questions from the task force regarding funding for the SUTS system,
the pipeline for future improvements to the system, the expectations for
municipalities to make additional investments in order to fully integrate
with the SUTS system, the level of integration with the SUTS API, and future
goals for business usage of the system.



Discussion on Municipal Business Licensing Requirements - Committee Discussion Only


09:48:03 AM  
Meghan Dollar, representing
the Colorado Municipal League (CML), provided an overview of the results
of a survey CML conducted of municipalities regarding business and sales
tax licenses and fees.  A copy of the presentation can be found here:
http://leg.colorado.gov/sites/default/files/images/cml_business_license_survey.pdf
10:00:33 AM  

Ms. Dollar responded to questions from the task force regarding the survey results.



Mr. Pens also responded to questions from the task force regarding potential changes to the SUTS system based on the task force discussion.



Ed DeCecco, representing the Office of Legislative Legal Services, responded to questions from the task force regarding the potential impact of the Taxpayer's Bill of Rights (TABOR) on potential changes.

10:32:53 AM  

Pam Feely, representing the Simplify Colorado Sales and Use Tax Coalition and Feely Consulting provided a presentation to the task force on the issue of business licensing requirements.  Ms. Feely responded to questions from the task force.

10:36:08 AM  
Matthew Groves, representing
the Simplify Colorado Sales and Use Tax Coalition and the Colorado Automobile
Dealers Association, provided a presentation to the task force and discussed
several issues, including business licensing fees for remote sellers; the
sales tax exemption certification application process; and the taxation
of motor vehicles that are delivered.



Public testimony - Committee Discussion Only


10:53:35 AM  

Laura Williams, representing Martin Marietta, provided testimony to the task force.  A copy of her testimony is provided as Attachment A.

10:57:38 AM  
Trevor Vaughn, representing the City of Aurora, provided testimony to the task force. Mr. Vaughn responded to questions from the task force.
11:05:26 AM  
Jeff Hansen, representing the City of Golden, provided testimony to the task force.
11:10:33 AM  
Additional testimony that was provided to the task force is provided as Attachments B and C.



Requests for legislation - Request several task force bills be drafted


11:11:27 AM  
The committee took a quick recess.
11:24:39 AM  
The task force reconvened.
11:24:47 AM  
Ed DeCecco, representing the Office of Legislative Legal Services, provided an overview of the bill request process.
11:27:48 AM  
The task force discussed
a bill draft related to simplifying business licensing requirements.



11:35:20 AM
Motion Request that a bill be drafted concerning business licensing simplification
Moved Van Winkle
Seconded
Bryan Archer Excused
Paul Archer Excused
Michelle Bush Excused
Meghan Dollar Excused
Kipp
Don Korte Excused
Tracy Kraft-Tharp Excused
Curt Osborne Excused
Josh Pens Excused
Heather Pezzella Excused
Andrew Wheeler Excused
Ryan Woods Excused
Woodward
Van Winkle
Bridges
YES: 0   NO: 0   EXC: 11   ABS:  0   FINAL ACTION:  Pass Without Objection
11:36:02 AM  
The task force discussed
a bill draft related to sales and use taxes for motor vehicle purchases.



11:46:30 AM
Motion Request that a bill be drafted concerning sales and use taxes for motor vehicle purchases
Moved Kipp
Seconded
Bryan Archer Excused
Paul Archer Excused
Michelle Bush Excused
Meghan Dollar Excused
Kipp
Don Korte Excused
Tracy Kraft-Tharp Excused
Curt Osborne Excused
Josh Pens Excused
Heather Pezzella Excused
Andrew Wheeler Excused
Ryan Woods Excused
Woodward
Van Winkle
Bridges
YES: 0   NO: 0   EXC: 11   ABS:  0   FINAL ACTION:  Pass Without Objection
11:46:31 AM  

The task force discussed a bill draft related to expanding task force membership to include two additional business representatives.



11:50:18 AM
Motion Request that a bill be drafted concerning expanding task force membership to include two additional business representatives
Moved Van Winkle
Seconded
Bryan Archer Excused
Paul Archer Excused
Michelle Bush Excused
Meghan Dollar Excused
Kipp
Don Korte Excused
Tracy Kraft-Tharp Excused
Curt Osborne Excused
Josh Pens Excused
Heather Pezzella Excused
Andrew Wheeler Excused
Ryan Woods Excused
Woodward
Van Winkle
Bridges
YES: 0   NO: 0   EXC: 11   ABS:  0   FINAL ACTION:  Pass Without Objection
11:50:19 AM  
The task force discussed a bill draft to extend the small business exemption to destination sourcing rules.


11:52:49 AM
Motion Request that a bill be drafted concerning the small business exemption to the destination sourcing rules
Moved Van Winkle
Seconded
Bryan Archer Excused
Paul Archer Excused
Michelle Bush Excused
Meghan Dollar Excused
Kipp
Don Korte Excused
Tracy Kraft-Tharp Excused
Curt Osborne Excused
Josh Pens Excused
Heather Pezzella Excused
Andrew Wheeler Excused
Ryan Woods Excused
Woodward
Van Winkle
Bridges
YES: 0   NO: 0   EXC: 11   ABS:  0   FINAL ACTION:  Pass Without Objection
11:52:50 AM  
The task force discussed the sales tax exemption process.


12:02:08 PM
Motion Request that a bill be drafted concerning the simplification of sales and use tax forms
Moved Kipp
Seconded
Bryan Archer Excused
Paul Archer Excused
Michelle Bush Excused
Meghan Dollar Excused
Kipp
Don Korte Excused
Tracy Kraft-Tharp Excused
Curt Osborne Excused
Josh Pens Excused
Heather Pezzella Excused
Andrew Wheeler Excused
Ryan Woods Excused
Woodward
Van Winkle
Bridges
YES: 0   NO: 0   EXC: 11   ABS:  0   FINAL ACTION:  Pass Without Objection
12:02:10 PM  
The task force discussed a potential bill draft concerning the Sales and Use Tax Simplification system. The task force decided to not move forward with a bill draft on this topic.


12:13:32 PM   The committee adjourned.






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