republic-os/legislation/us/states/co/2018a/hb-18-1185.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Market Sourcing For Business Income Tax Apportionment	For income tax years commencing on and after January 1, 2019, the bill generally replaces the method for sourcing of sales for purposes of apportioning the income of a taxpayer that has income from the sale of services or from the sale, lease, license, or rental of intangible property in both Colorado and other states from the cost-of-performance test in the case of services and the commercial domicile test in the case of intangible property to a market-based sourcing system. Under this new system, receipts for the sale of services or from the sale, lease, license, or rental of intangible property are apportioned to Colorado based not on where the service is performed, but where the service is delivered.	us/states/co	Colorado General Assembly	2018A	HB 18-1185	Colorado HB 18-1185 (2018A)	bill		enacted	Cole Wist Dominick Moreno Tim Neville Tracy Kraft-Tharp	11	17	4	2018-02-02T07:00:00+00:00	2018-06-04T06:00:00+00:00	openstates	ocd-bill/64f4d0fa-2ef0-4b22-b4d3-dfbd9ae43acc	http://leg.colorado.gov/bills/hb18-1185	5545811dfa5cec3f3873a48d81e8ca3f2c7d1dde6c0f4d42d8b76b368aa5648b	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 18-1185 (2018A) — Market Sourcing For Business Income Tax Apportionment

For income tax years commencing on and after January 1, 2019, the bill generally replaces the method for sourcing of sales for purposes of apportioning the income of a taxpayer that has income from the sale of services or from the sale, lease, license, or rental of intangible property in both Colorado and other states from the cost-of-performance test in the case of services and the commercial domicile test in the case of intangible property to a market-based sourcing system. Under this new system, receipts for the sale of services or from the sale, lease, license, or rental of intangible property are apportioned to Colorado based not on where the service is performed, but where the service is delivered.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Committee Amendment (committee substitute) — source
2. Engrossed (04/26/2018) (committee substitute) — source
3. Final Act (05/22/2018) (committee substitute) — source
4. Introduced (02/02/2018) (committee substitute) — source
5. PA1 (03/01/2018) (committee substitute) — source
6. PA2 (04/26/2018) (committee substitute) — source
7. PA3 (05/02/2018) (committee substitute) — source
8. Reengrossed (04/27/2018) (committee substitute) — source
9. Rerevised (05/04/2018) (committee substitute) — source
10. Revised (05/03/2018) (committee substitute) — source
11. Signed Act (06/04/2018) (committee substitute) — source

Votes

• CONCUR — 65–0 (pass) · lower
• BILL — 34–0 (pass) · lower
• REPASS — 65–0 (pass) · lower
• BILL — 64–0 (pass) · lower

Sponsors

• Cole Wist — primary (person)
• Dominick Moreno — primary (person)
• Tim Neville — primary (person)
• Tracy Kraft-Tharp — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2018-06-04T06:00:00+00:00 Governor Signed executive-signature
• 2018-05-22T06:00:00+00:00 Sent to the Governor executive-receipt
• 2018-05-22T06:00:00+00:00 Signed by the President of the Senate
• 2018-05-22T06:00:00+00:00 Signed by the Speaker of the House
• 2018-05-07T06:00:00+00:00 House Considered Senate Amendments - Result was to Concur - Repass
• 2018-05-04T06:00:00+00:00 House Considered Senate Amendments - Result was to Laid Over Daily
• 2018-05-04T06:00:00+00:00 Senate Third Reading Passed - No Amendments reading-3, passage
• 2018-05-03T06:00:00+00:00 Senate Second Reading Special Order - Passed with Amendments - Committee
• 2018-05-03T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2018-05-02T06:00:00+00:00 Senate Committee on Finance Refer Amended to Appropriations referral-committee
• 2018-04-27T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2018-04-27T06:00:00+00:00 House Third Reading Passed - No Amendments reading-3, passage
• 2018-04-26T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee, Floor
• 2018-04-25T06:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole referral-committee, committee-passage
• 2018-02-28T07:00:00+00:00 House Committee on Finance Refer Amended to Appropriations referral-committee
• 2018-02-15T07:00:00+00:00 House Committee on Business Affairs and Labor Refer Unamended to Finance referral-committee
• 2018-02-02T07:00:00+00:00 Introduced In House - Assigned to Business Affairs and Labor introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/64f4d0fa-2ef0-4b22-b4d3-dfbd9ae43acc. Confidence: reported (aggregated from official Colorado legislature records).