republic-os/legislation/us/states/co/2021a/sb-21-282.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	Continue Small Business Destination Sourcing Exception	By enacting House Bill 19-1240 in 2019, concerning sales and use tax administration, the state codified the department of revenue's destination sourcing rule for state sales and use tax collection for sales and use taxes imposed by any statutory incorporated town, city, or county and for special districts. That bill allowed small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until 90 days after a geographic information system provided by the state is online and available for the retailer to determine the taxing jurisdiction in which an address resides. On April 1, 2021, the department of revenue issued a notice that the geographic information system is online and meets the requirements. Therefore, under current law, the small retailer exception to the sales tax destination sourcing rules will repeal on June 30, 2021.This act allows small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until February 1, 2022.(Note: This summary applies to this bill as enacted.)	us/states/co	Colorado General Assembly	2021A	SB 21-282	Colorado SB 21-282 (2021A)	bill		enacted	Jeff Bridges Kevin Van Winkle Marc Snyder Rob Woodward	8	13	3	2021-05-19T06:00:00+00:00	2021-06-30T06:00:00+00:00	openstates	ocd-bill/0d8ca6af-d282-4db8-a242-eaa761454000	http://leg.colorado.gov/bills/sb21-282	b9788453ee7bac68a40b7b87ce56411bf46b5d484a8f1a35ba2002458b58cc4c	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 21-282 (2021A) — Continue Small Business Destination Sourcing Exception

By enacting House Bill 19-1240 in 2019, concerning sales and use tax administration, the state codified the department of revenue's destination sourcing rule for state sales and use tax collection for sales and use taxes imposed by any statutory incorporated town, city, or county and for special districts. That bill allowed small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until 90 days after a geographic information system provided by the state is online and available for the retailer to determine the taxing jurisdiction in which an address resides. On April 1, 2021, the department of revenue issued a notice that the geographic information system is online and meets the requirements. Therefore, under current law, the small retailer exception to the sales tax destination sourcing rules will repeal on June 30, 2021.This act allows small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until February 1, 2022.(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. Committee Amendment (committee substitute) — source
2. Engrossed (05/26/2021) (committee substitute) — source
3. Final Act (06/15/2021) (committee substitute) — source
4. Introduced (05/19/2021) (committee substitute) — source
5. Reengrossed (05/27/2021) (committee substitute) — source
6. Rerevised (06/07/2021) (committee substitute) — source
7. Revised (06/03/2021) (committee substitute) — source
8. Signed Act (06/30/2021) (committee substitute) — source

Votes

• BILL — 35–0 (pass) · upper
• BILL — 35–0 (pass) · upper
• BILL — 63–0 (pass) · lower

Sponsors

• Jeff Bridges — primary (person)
• Kevin Van Winkle — primary (person)
• Marc Snyder — primary (person)
• Rob Woodward — primary (person)

Timeline

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

• 2021-06-30T06:00:00+00:00 Governor Signed executive-signature
• 2021-06-15T06:00:00+00:00 Sent to the Governor executive-receipt
• 2021-06-15T06:00:00+00:00 Signed by the Speaker of the House
• 2021-06-15T06:00:00+00:00 Signed by the President of the Senate
• 2021-06-07T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2021-06-04T06:00:00+00:00 House Third Reading Laid Over Daily - No Amendments
• 2021-06-03T06:00:00+00:00 House Second Reading Special Order - Passed - No Amendments
• 2021-06-03T06:00:00+00:00 House Committee on Finance Refer Unamended to House Committee of the Whole committee-passage, referral-committee
• 2021-06-01T06:00:00+00:00 Introduced In House - Assigned to Finance introduction
• 2021-05-27T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2021-05-26T06:00:00+00:00 Senate Second Reading Passed - No Amendments reading-2
• 2021-05-24T06:00:00+00:00 Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2021-05-19T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/0d8ca6af-d282-4db8-a242-eaa761454000. Confidence: reported (aggregated from official Colorado legislature records).