republic-os/legislation/us/states/co/2022a/sb-22-006.md

---
type: "Bill"
title: "Sales Tax Assistance For Small Bus"
description: "The act permits a retailer with total taxable sales in the amount of $100,000 or less for any filing period to retain 5.3% of the sales tax reported as compensation for the retailer's expenses incurred in collecting and remitting the tax (vendor fee) for sales made in 2023, rather than retaining a 4% vendor fee, which is what current law allows. The act also clarifies that the calculation of the amount that is credited to the housing development grant fund is only based on the changes to the vendor fee from House Bill 19-1245, and not on any subsequent modifications, including the changes made in the act. The act allows the executive director of the department of revenue to deduct processing costs from the electronic payment of taxes and fees in lieu of imposing a convenience fee."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2022A"
identifier: "SB 22-006"
citation: "Colorado SB 22-006 (2022A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barbara McLachlan", "Chris Kolker", "Marc Snyder", "Robert Rodriguez"]
version_count: 10
action_count: 16
vote_count: 5
first_action: "2022-01-12T07:00:00+00:00"
last_action: "2022-05-16T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/659c63a0-177d-4e42-8e7b-5caeb3429af7"
source_url: "https://leg.colorado.gov/bills/sb22-006"
source_hash: "206c3eedbd8419c500e80f7d846321b2b38882485d8920c14ee1f8b2ed6c14a1"
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 22-006 (2022A) — Sales Tax Assistance For Small Bus

The act permits a retailer with total taxable sales in the amount of $100,000 or less for any filing period to retain 5.3% of the sales tax reported as compensation for the retailer's expenses incurred in collecting and remitting the tax (vendor fee) for sales made in 2023, rather than retaining a 4% vendor fee, which is what current law allows. The act also clarifies that the calculation of the amount that is credited to the housing development grant fund is only based on the changes to the vendor fee from House Bill 19-1245, and not on any subsequent modifications, including the changes made in the act. The act allows the executive director of the department of revenue to deduct processing costs from the electronic payment of taxes and fees in lieu of imposing a convenience fee.

## Version chain

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

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_sb006_h_app_002.pdf)
2. **Engrossed (03/11/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_006_eng.pdf)
3. **Final Act (05/11/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_006_enr.pdf)
4. **Introduced (01/12/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_006_01.pdf)
5. **PA1 (03/11/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_006_s_app_01.pdf)
6. **PA2 (05/05/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_006_h_app_01.pdf)
7. **Reengrossed (03/14/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_006_ren.pdf)
8. **Rerevised (05/09/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_006_rer.pdf)
9. **Revised (05/05/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_006_rev.pdf)
10. **Signed Act (05/16/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_006_signed.pdf)

## Votes

- BILL — **34–0** (pass) · upper
- CONCUR — **34–0** (pass) · upper
- REPASS — **34–0** (pass) · upper
- BILL — **60–5** (pass) · lower
- PERM — **26–39** (fail) · lower

## Sponsors

- Barbara McLachlan — primary (person)
- Chris Kolker — primary (person)
- Marc Snyder — primary (person)
- Robert Rodriguez — primary (person)

## Timeline

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

- **2022-05-16T06:00:00+00:00** Governor Signed `executive-signature`
- **2022-05-11T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2022-05-11T06:00:00+00:00** Signed by the Speaker of the House
- **2022-05-11T06:00:00+00:00** Signed by the President of the Senate
- **2022-05-10T06:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2022-05-09T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2022-05-06T06:00:00+00:00** House Third Reading Laid Over Daily - No Amendments
- **2022-05-05T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2022-05-05T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2022-03-28T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2022-03-14T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2022-03-14T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2022-03-11T07:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2022-03-11T07:00:00+00:00** Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2022-02-16T07:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2022-01-12T07:00:00+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/659c63a0-177d-4e42-8e7b-5caeb3429af7`. Confidence: reported (aggregated from official Colorado legislature records).