Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/co/2022a/hb-22-1027.md

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+---
+type: "Bill"
+title: "Sales Tax Destination Sourcing Rules Exception"
+description: "State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022."
+jurisdiction: "us/states/co"
+legislature: "Colorado General Assembly"
+session: "2022A"
+identifier: "HB 22-1027"
+citation: "Colorado HB 22-1027 (2022A)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Cathy Kipp", "Jeff Bridges", "Kevin Van Winkle", "Rob Woodward"]
+version_count: 8
+action_count: 12
+vote_count: 3
+first_action: "2022-01-12T07:00:00+00:00"
+last_action: "2022-01-31T07:00:00+00:00"
+source: "openstates"
+source_identifier: "ocd-bill/bb0194d8-56ee-4737-b1fe-446bc1647896"
+source_url: "https://leg.colorado.gov/bills/hb22-1027"
+source_hash: "bbc84eaa54755c1b62f6803458d892387ba21e8876b53a06c644d158b2061cf0"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-co"]
+---
+
+# Colorado HB 22-1027 (2022A) — Sales Tax Destination Sourcing Rules Exception
+
+State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_hb1027_s_blt_001.pdf)
+2. **Engrossed (01/21/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_eng.pdf)
+3. **Final Act (01/28/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_enr.pdf)
+4. **Introduced (01/12/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_01.pdf)
+5. **Reengrossed (01/24/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_ren.pdf)
+6. **Rerevised (01/28/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_rer.pdf)
+7. **Revised (01/27/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_rev.pdf)
+8. **Signed Act (01/31/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_1027_signed.pdf)
+
+## Votes
+
+- BILL — **64–0** (pass) · lower
+- BILL — **33–0** (pass) · upper
+- COW * — **0–0** (fail) · upper
+
+## Sponsors
+
+- Cathy Kipp — primary (person)
+- Jeff Bridges — primary (person)
+- Kevin Van Winkle — primary (person)
+- Rob Woodward — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2022-01-31T07:00:00+00:00** Governor Signed `executive-signature`
+- **2022-01-28T07:00:00+00:00** Sent to the Governor `executive-receipt`
+- **2022-01-28T07:00:00+00:00** Signed by the President of the Senate
+- **2022-01-28T07:00:00+00:00** Signed by the Speaker of the House
+- **2022-01-28T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
+- **2022-01-27T07:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
+- **2022-01-26T07:00:00+00:00** Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
+- **2022-01-25T07:00:00+00:00** Introduced In Senate - Assigned to Business, Labor, & Technology `introduction`
+- **2022-01-24T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
+- **2022-01-21T07:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
+- **2022-01-20T07:00:00+00:00** House Committee on Business Affairs & Labor Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
+- **2022-01-12T07:00:00+00:00** Introduced In House - Assigned to Business Affairs & Labor `introduction`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bb0194d8-56ee-4737-b1fe-446bc1647896`. Confidence: reported (aggregated from official Colorado legislature records).
+