republic-os/legislation/us/states/co/2021a/sb-21-282.md

---
type: "Bill"
title: "Continue Small Business Destination Sourcing Exception"
description: "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.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2021A"
identifier: "SB 21-282"
citation: "Colorado SB 21-282 (2021A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jeff Bridges", "Kevin Van Winkle", "Marc Snyder", "Rob Woodward"]
version_count: 8
action_count: 13
vote_count: 3
first_action: "2021-05-19T06:00:00+00:00"
last_action: "2021-06-30T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0d8ca6af-d282-4db8-a242-eaa761454000"
source_url: "http://leg.colorado.gov/bills/sb21-282"
source_hash: "b9788453ee7bac68a40b7b87ce56411bf46b5d484a8f1a35ba2002458b58cc4c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["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](http://leg.colorado.gov/sites/default/files/2021a_sb282_h_fin_001.pdf)
2. **Engrossed (05/26/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_282_eng.pdf)
3. **Final Act (06/15/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_282_enr.pdf)
4. **Introduced (05/19/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_282_01.pdf)
5. **Reengrossed (05/27/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_282_ren.pdf)
6. **Rerevised (06/07/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_282_rer.pdf)
7. **Revised (06/03/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_282_rev.pdf)
8. **Signed Act (06/30/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_282_signed.pdf)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0d8ca6af-d282-4db8-a242-eaa761454000`. Confidence: reported (aggregated from official Colorado legislature records).