republic-os/legislation/us/states/co/2024a/sb-24-023.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	Hold Harmless for Error in GIS Database Data	The department of revenue (department) owns, maintains, and provides to vendors a GIS database that enables vendors to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The act establishes that any vendor that properly uses and reasonably relies on the information in the GIS database to determine the tax rate and local taxing jurisdictions to which sales or use tax is owed is held harmless in an audit by a local taxing jurisdiction for an underpayment of or failure to remit a tax, charge, or fee if the underpayment or failure to pay results solely from an error or omission in the GIS database data.	us/states/co	Colorado General Assembly	2024A	SB 24-023	Colorado SB 24-023 (2024A)	bill		enacted	Cathy Kipp Jeff Bridges Kevin Van Winkle Rick Taggart	9	14	2	2024-01-10T07:00:00+00:00	2024-04-19T06:00:00+00:00	openstates	ocd-bill/22f7f420-71e6-4980-afe5-a6ef1e2fbfc3	https://leg.colorado.gov/bills/sb24-023	6b1cd203b6552bca209b0440fb13e2e21114516947b8960ec6146b5d3ec5d0ae	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 24-023 (2024A) — Hold Harmless for Error in GIS Database Data

The department of revenue (department) owns, maintains, and provides to vendors a GIS database that enables vendors to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The act establishes that any vendor that properly uses and reasonably relies on the information in the GIS database to determine the tax rate and local taxing jurisdictions to which sales or use tax is owed is held harmless in an audit by a local taxing jurisdiction for an underpayment of or failure to remit a tax, charge, or fee if the underpayment or failure to pay results solely from an error or omission in the GIS database data.

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (02/21/2024) (committee substitute) — source
3. Final Act (04/12/2024) (committee substitute) — source
4. Introduced (01/10/2024) (committee substitute) — source
5. PA1 (02/16/2024) (committee substitute) — source
6. Reengrossed (02/22/2024) (committee substitute) — source
7. Rerevised (04/08/2024) (committee substitute) — source
8. Revised (04/05/2024) (committee substitute) — source
9. Signed Act (04/19/2024) (committee substitute) — source

Votes

• BILL — 60–0 (pass) · lower
• BILL — 35–0 (pass) · upper

Sponsors

• Cathy Kipp — primary (person)
• Jeff Bridges — primary (person)
• Kevin Van Winkle — primary (person)
• Rick Taggart — primary (person)

Timeline

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

• 2024-04-19T06:00:00+00:00 Governor Signed executive-signature
• 2024-04-12T06:00:00+00:00 Sent to the Governor executive-receipt
• 2024-04-12T06:00:00+00:00 Signed by the Speaker of the House
• 2024-04-12T06:00:00+00:00 Signed by the President of the Senate
• 2024-04-08T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2024-04-05T06:00:00+00:00 House Second Reading Special Order - Passed - No Amendments
• 2024-04-04T06:00:00+00:00 House Committee on Finance Refer Unamended to House Committee of the Whole committee-passage, referral-committee
• 2024-02-22T07:00:00+00:00 Introduced In House - Assigned to Finance introduction
• 2024-02-22T07:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2024-02-21T07:00:00+00:00 Senate Second Reading Passed with Amendments - Committee, Floor reading-2
• 2024-02-15T07:00:00+00:00 Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2024-02-08T07:00:00+00:00 Senate Committee on Finance Witness Testimony and/or Committee Discussion Only
• 2024-01-30T07:00:00+00:00 Senate Committee on Finance Witness Testimony and/or Committee Discussion Only
• 2024-01-10T07:00:00+00:00 Introduced In Senate - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/22f7f420-71e6-4980-afe5-a6ef1e2fbfc3. Confidence: reported (aggregated from official Colorado legislature records).