republic-os/legislation/us/states/co/2024a/hb-24-1041.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	Streamline Filing Sales & Use Tax Returns	The executive director of the department of revenue (executive director) has been authorized to permit taxpayers that remit sales and use tax to the department of revenue and whose monthly tax collected is less than $300 to make returns and pay taxes at quarterly intervals. The act increases this threshold amount from $300 to $600 for returns that must be filed on or after January 1, 2025, and allows the executive director to further increase the threshold amount by rule for returns that must be filed on or after January 1, 2026.	us/states/co	Colorado General Assembly	2024A	HB 24-1041	Colorado HB 24-1041 (2024A)	bill		enacted	Cathy Kipp Jeff Bridges Kevin Van Winkle Rick Taggart	10	14	2	2024-01-10T07:00:00+00:00	2024-04-04T06:00:00+00:00	openstates	ocd-bill/e44ec3a2-64db-4f58-be6d-b33fb1b16594	https://leg.colorado.gov/bills/hb24-1041	1c0de83c06722bc823032a7d7e31f5cf09a99f75e10b6de2868260c17fb509e5	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 24-1041 (2024A) — Streamline Filing Sales & Use Tax Returns

The executive director of the department of revenue (executive director) has been authorized to permit taxpayers that remit sales and use tax to the department of revenue and whose monthly tax collected is less than $300 to make returns and pay taxes at quarterly intervals. The act increases this threshold amount from $300 to $600 for returns that must be filed on or after January 1, 2025, and allows the executive director to further increase the threshold amount by rule for returns that must be filed on or after January 1, 2026.

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (02/16/2024) (committee substitute) — source
3. Final Act (03/27/2024) (committee substitute) — source
4. Introduced (01/10/2024) (committee substitute) — source
5. PA1 (02/02/2024) (committee substitute) — source
6. PA2 (02/16/2024) (committee substitute) — source
7. Reengrossed (02/20/2024) (committee substitute) — source
8. Rerevised (03/18/2024) (committee substitute) — source
9. Revised (03/15/2024) (committee substitute) — source
10. Signed Act (04/04/2024) (committee substitute) — source

Votes

• BILL — 57–0 (pass) · lower
• BILL — 35–0 (pass) · upper

Sponsors

• Cathy Kipp — primary (person)
• Jeff Bridges — primary (person)
• Kevin Van Winkle — primary (person)
• Rick Taggart — primary (person)

Timeline

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

• 2024-04-04T06:00:00+00:00 Governor Signed executive-signature
• 2024-03-28T06:00:00+00:00 Sent to the Governor executive-receipt
• 2024-03-27T06:00:00+00:00 Signed by the President of the Senate
• 2024-03-26T06:00:00+00:00 Signed by the Speaker of the House
• 2024-03-18T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2024-03-15T06:00:00+00:00 Senate Second Reading Special Order - Passed - No Amendments
• 2024-03-15T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2024-02-29T07:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2024-02-21T07:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2024-02-20T07:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2024-02-16T07:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee
• 2024-02-16T07:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2024-02-01T07:00:00+00:00 House Committee on Finance Refer Amended to Appropriations referral-committee
• 2024-01-10T07:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/e44ec3a2-64db-4f58-be6d-b33fb1b16594. Confidence: reported (aggregated from official Colorado legislature records).