Fabio
81 lines
5.0 KiB
Markdown
81 lines
5.0 KiB
Markdown
---
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type: "Bill"
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title: "Sales Tax Destination Sourcing Rules Exception"
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description: "State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022."
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jurisdiction: "us/states/co"
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legislature: "Colorado General Assembly"
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session: "2022A"
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identifier: "HB 22-1027"
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citation: "Colorado HB 22-1027 (2022A)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Cathy Kipp", "Jeff Bridges", "Kevin Van Winkle", "Rob Woodward"]
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version_count: 8
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action_count: 12
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vote_count: 3
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first_action: "2022-01-12T07:00:00+00:00"
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last_action: "2022-01-31T07:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/bb0194d8-56ee-4737-b1fe-446bc1647896"
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source_url: "https://leg.colorado.gov/bills/hb22-1027"
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source_hash: "bbc84eaa54755c1b62f6803458d892387ba21e8876b53a06c644d158b2061cf0"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-co"]
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---
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# Colorado HB 22-1027 (2022A) — Sales Tax Destination Sourcing Rules Exception
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State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_hb1027_s_blt_001.pdf)
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2. **Engrossed (01/21/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_eng.pdf)
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3. **Final Act (01/28/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_enr.pdf)
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4. **Introduced (01/12/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_01.pdf)
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5. **Reengrossed (01/24/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_ren.pdf)
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6. **Rerevised (01/28/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_rer.pdf)
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7. **Revised (01/27/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1027_rev.pdf)
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8. **Signed Act (01/31/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_1027_signed.pdf)
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## Votes
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- BILL — **64–0** (pass) · lower
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- BILL — **33–0** (pass) · upper
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- COW * — **0–0** (fail) · upper
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## Sponsors
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- Cathy Kipp — primary (person)
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- Jeff Bridges — primary (person)
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- Kevin Van Winkle — primary (person)
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- Rob Woodward — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-01-31T07:00:00+00:00** Governor Signed `executive-signature`
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- **2022-01-28T07:00:00+00:00** Sent to the Governor `executive-receipt`
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- **2022-01-28T07:00:00+00:00** Signed by the President of the Senate
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- **2022-01-28T07:00:00+00:00** Signed by the Speaker of the House
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- **2022-01-28T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
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- **2022-01-27T07:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
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- **2022-01-26T07:00:00+00:00** Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
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- **2022-01-25T07:00:00+00:00** Introduced In Senate - Assigned to Business, Labor, & Technology `introduction`
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- **2022-01-24T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
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- **2022-01-21T07:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
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- **2022-01-20T07:00:00+00:00** House Committee on Business Affairs & Labor Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
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- **2022-01-12T07:00:00+00:00** Introduced In House - Assigned to Business Affairs & Labor `introduction`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bb0194d8-56ee-4737-b1fe-446bc1647896`. Confidence: reported (aggregated from official Colorado legislature records).
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