republic-os/legislation/us/states/co/2026a/sb-128.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 & Use Tax Destination Management Company	The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.(Note: This summary applies to this bill as enacted.)	us/states/co	Colorado General Assembly	2026A	SB 128	Colorado SB 128 (2026A)	bill	Fiscal Policy & Taxes	enacted	B. Kirkmeyer M. Lukens M. Snyder Y. Zokaie	7	17	7	2026-02-25	2026-05-04	openstates	ocd-bill/a5d373f9-fdc2-4523-8b69-dffacf5b5393	https://leg.colorado.gov/bills/SB26-128	e7c3a592d4a4ca632cd279bd1c9f45c56454851bd6cd6e9637facbb360208b65	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 128 (2026A) — Sales & Use Tax Destination Management Company

The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.(Note: This summary applies to this bill as enacted.)

Version chain

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

1. Introduced (filed) — source
2. Engrossed (committee substitute) — source
3. Final Act (committee substitute) — source
4. Reengrossed (committee substitute) — source
5. Rerevised (committee substitute) — source
6. Revised (committee substitute) — source
7. Signed Act (committee substitute) — source

Votes

• Adopt amendment L.002 (Attachment C) — pass (pass) · upper
• BILL — pass (pass) · lower
• CONCUR — pass (pass) · lower
• REPASS — pass (pass) · lower
• Refer Senate Bill 26-128, as amended, to the Committee of the Whole. — pass (pass) · upper
• Adopt amendment L.001 (Attachment A) — pass (pass) · upper
• Refer Senate Bill 26-128, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. — pass (pass) · upper

Sponsors

• B. Kirkmeyer — primary (person)
• M. Lukens — primary (person)
• M. Snyder — primary (person)
• Y. Zokaie — primary (person)
• B. Marshall — cosponsor (person)
• B. Pelton — cosponsor (person)
• C. Simpson — cosponsor (person)
• D. Roberts — cosponsor (person)
• J. Coleman — cosponsor (person)
• J. Marchman — cosponsor (person)
• J. McCluskie — cosponsor (person)
• K. Mullica — cosponsor (person)
• L. Frizell — cosponsor (person)
• L. Liston — cosponsor (person)
• M. Catlin — cosponsor (person)
• R. Gonzalez — cosponsor (person)
• R. Pelton — cosponsor (person)
• S. Bright — cosponsor (person)
• W. Lindstedt — cosponsor (person)

Timeline

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

• 2026-05-04 Governor Signed executive-signature
• 2026-04-23 Sent to the Governor executive-receipt
• 2026-04-22 Signed by the Speaker of the House passage
• 2026-04-22 Signed by the President of the Senate passage
• 2026-04-17 Senate Considered House Amendments - Result was to Concur - Repass
• 2026-04-16 House Third Reading Passed - No Amendments passage, reading-3
• 2026-04-14 House Third Reading Laid Over Daily - No Amendments
• 2026-04-13 House Second Reading Special Order - Passed with Amendments - Committee
• 2026-04-09 House Second Reading Laid Over Daily - No Amendments
• 2026-04-06 House Committee on Finance Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2026-03-25 Introduced In House - Assigned to Finance introduction
• 2026-03-25 Senate Third Reading Passed - No Amendments passage, reading-3
• 2026-03-24 Senate Second Reading Passed with Amendments - Committee reading-2
• 2026-03-23 Senate Second Reading Laid Over to 03/24/2026 - No Amendments
• 2026-03-20 Senate Second Reading Laid Over to 03/23/2026 - No Amendments
• 2026-03-17 Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2026-02-25 Introduced In Senate - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a5d373f9-fdc2-4523-8b69-dffacf5b5393. Confidence: reported (aggregated from official Colorado legislature records).