republic-os/legislation/us/states/co/2024a/sb-24-023.md

---
type: "Bill"
title: "Hold Harmless for Error in GIS Database Data"
description: "The department of revenue (department) owns, maintains, and provides to vendors a GIS database that enables vendors to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The act establishes that any vendor that properly uses and reasonably relies on the information in the GIS database to determine the tax rate and local taxing jurisdictions to which sales or use tax is owed is held harmless in an audit by a local taxing jurisdiction for an underpayment of or failure to remit a tax, charge, or fee if the underpayment or failure to pay results solely from an error or omission in the GIS database data."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2024A"
identifier: "SB 24-023"
citation: "Colorado SB 24-023 (2024A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cathy Kipp", "Jeff Bridges", "Kevin Van Winkle", "Rick Taggart"]
version_count: 9
action_count: 14
vote_count: 2
first_action: "2024-01-10T07:00:00+00:00"
last_action: "2024-04-19T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/22f7f420-71e6-4980-afe5-a6ef1e2fbfc3"
source_url: "https://leg.colorado.gov/bills/sb24-023"
source_hash: "6b1cd203b6552bca209b0440fb13e2e21114516947b8960ec6146b5d3ec5d0ae"
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 24-023 (2024A) — Hold Harmless for Error in GIS Database Data

The department of revenue (department) owns, maintains, and provides to vendors a GIS database that enables vendors to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The act establishes that any vendor that properly uses and reasonably relies on the information in the GIS database to determine the tax rate and local taxing jurisdictions to which sales or use tax is owed is held harmless in an audit by a local taxing jurisdiction for an underpayment of or failure to remit a tax, charge, or fee if the underpayment or failure to pay results solely from an error or omission in the GIS database data.

## 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/2024a_sb023_h_fin_001.pdf)
2. **Engrossed (02/21/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_023_eng.pdf)
3. **Final Act (04/12/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_023_enr.pdf)
4. **Introduced (01/10/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_023_01.pdf)
5. **PA1 (02/16/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_023_s_fin_01.pdf)
6. **Reengrossed (02/22/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_023_ren.pdf)
7. **Rerevised (04/08/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_023_rer.pdf)
8. **Revised (04/05/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_023_rev.pdf)
9. **Signed Act (04/19/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_023_signed.pdf)

## Votes

- BILL — **60–0** (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.

- **2024-04-19T06:00:00+00:00** Governor Signed `executive-signature`
- **2024-04-12T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2024-04-12T06:00:00+00:00** Signed by the Speaker of the House
- **2024-04-12T06:00:00+00:00** Signed by the President of the Senate
- **2024-04-08T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2024-04-05T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2024-04-04T06:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2024-02-22T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2024-02-22T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2024-02-21T07:00:00+00:00** Senate Second Reading Passed with Amendments - Committee, Floor `reading-2`
- **2024-02-15T07:00:00+00:00** Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2024-02-08T07:00:00+00:00** Senate Committee on Finance Witness Testimony and/or Committee Discussion Only
- **2024-01-30T07:00:00+00:00** Senate Committee on Finance Witness Testimony and/or Committee Discussion Only
- **2024-01-10T07:00:00+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/22f7f420-71e6-4980-afe5-a6ef1e2fbfc3`. Confidence: reported (aggregated from official Colorado legislature records).