---
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).