republic-os/legislation/us/states/co/2024a/sb-24-025.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	Update Local Government Sales & UseTax Collection	Under current law, the department of revenue (department) administers, collects, and enforces the local sales or use tax that a statutory local government or a special district imposes and, if requested, administers, collects, and enforces any such tax that a home rule jurisdiction imposes. The statutes that govern the administration, collection, and enforcement of these local sales or use taxes are located in multiple titles of the Colorado Revised Statutes. The act revises, modernizes, and harmonizes the separate statutes that govern the state administration of local sales or use tax by creating new parts 2 and 3 in article 2 of title 29. In general, the act makes clear that the department collects, administers, and enforces a local government sales or use tax in the same manner as it collects, administers, and enforces the state sales tax.	us/states/co	Colorado General Assembly	2024A	SB 24-025	Colorado SB 24-025 (2024A)	bill		enacted	Cathy Kipp Jeff Bridges Kevin Van Winkle Rick Taggart	9	13	2	2024-01-10T07:00:00+00:00	2024-05-01T06:00:00+00:00	openstates	ocd-bill/86d6b7e6-babb-46b1-a40d-34b5235a83de	https://leg.colorado.gov/bills/sb24-025	7f1bd8dcb339a78e88c9b0ac511ead5ea390fea8f2828d3cc1703239841c0367	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 24-025 (2024A) — Update Local Government Sales & UseTax Collection

Under current law, the department of revenue (department) administers, collects, and enforces the local sales or use tax that a statutory local government or a special district imposes and, if requested, administers, collects, and enforces any such tax that a home rule jurisdiction imposes. The statutes that govern the administration, collection, and enforcement of these local sales or use taxes are located in multiple titles of the Colorado Revised Statutes. The act revises, modernizes, and harmonizes the separate statutes that govern the state administration of local sales or use tax by creating new parts 2 and 3 in article 2 of title 29. In general, the act makes clear that the department collects, administers, and enforces a local government sales or use tax in the same manner as it collects, administers, and enforces the state sales tax.

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 (04/22/2024) (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 (05/01/2024) (committee substitute) — source

Votes

• BILL — 35–0 (pass) · upper
• BILL — 61–0 (pass) · lower

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.

• 2024-05-01T06:00:00+00:00 Governor Signed executive-signature
• 2024-04-22T06:00:00+00:00 Sent to the Governor executive-receipt
• 2024-04-22T06:00:00+00:00 Signed by the Speaker of the House
• 2024-04-19T06:00:00+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 reading-2
• 2024-02-15T07:00:00+00:00 Senate Committee on Finance Refer Amended to Senate Committee of the Whole committee-passage, referral-committee
• 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/86d6b7e6-babb-46b1-a40d-34b5235a83de. Confidence: reported (aggregated from official Colorado legislature records).