Skip to main content
Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu

Thresholds For Sales Tax Collection Requirements

Concerning the dollar thresholds in place for certain retailers' sales tax collection requirements.
2020 Regular Session
Fiscal Policy & Taxes
Bill Summary

The bill changes the dollar threshold for economic nexus for purposes of retail sales made by retailers without physical presence in the state from $100,000 to $200,000.

Current law temporarily allows small retailers with physical presence in the state that have retail sales of $100,000 or less to source sales to the business' location regardless of where the purchaser receives the tangible personal property or service, thus providing an exception to the sales tax sourcing rule. The bill changes this threshold to $200,000 or less in retail sales and makes the exception permanent.
(Note: This summary applies to this bill as introduced.)




Bill Text


Sponsor Type Legislators
Prime Sponsor

Sen. B. Rankin
Rep. P. Will



Colorado legislature email addresses ending in are no longer active. Please replace with for Colorado legislature email addresses. Details

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