republic-os/legislation/us/states/co/2022a/hb-22-1027.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	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.	us/states/co	Colorado General Assembly	2022A	HB 22-1027	Colorado HB 22-1027 (2022A)	bill		enacted	Cathy Kipp Jeff Bridges Kevin Van Winkle Rob Woodward	8	12	3	2022-01-12T07:00:00+00:00	2022-01-31T07:00:00+00:00	openstates	ocd-bill/bb0194d8-56ee-4737-b1fe-446bc1647896	https://leg.colorado.gov/bills/hb22-1027	bbc84eaa54755c1b62f6803458d892387ba21e8876b53a06c644d158b2061cf0	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. Engrossed (01/21/2022) (committee substitute) — source
3. Final Act (01/28/2022) (committee substitute) — source
4. Introduced (01/12/2022) (committee substitute) — source
5. Reengrossed (01/24/2022) (committee substitute) — source
6. Rerevised (01/28/2022) (committee substitute) — source
7. Revised (01/27/2022) (committee substitute) — source
8. Signed Act (01/31/2022) (committee substitute) — source

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; origin ocd-bill/bb0194d8-56ee-4737-b1fe-446bc1647896. Confidence: reported (aggregated from official Colorado legislature records).