republic-os/legislation/us/states/co/2024a/sb-24-025.md

---
type: "Bill"
title: "Update Local Government Sales & UseTax Collection"
description: "Under current law, the department of revenue (department) administers, collects, and enforces the local sales or use tax that a statutory local government or a special district imposes and, if requested, administers, collects, and enforces any such tax that a home rule jurisdiction imposes. The statutes that govern the administration, collection, and enforcement of these local sales or use taxes are located in multiple titles of the Colorado Revised Statutes. The act revises, modernizes, and harmonizes the separate statutes that govern the state administration of local sales or use tax by creating new parts 2 and 3 in article 2 of title 29. In general, the act makes clear that the department collects, administers, and enforces a local government sales or use tax in the same manner as it collects, administers, and enforces the state sales tax."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2024A"
identifier: "SB 24-025"
citation: "Colorado SB 24-025 (2024A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cathy Kipp", "Jeff Bridges", "Kevin Van Winkle", "Rick Taggart"]
version_count: 9
action_count: 13
vote_count: 2
first_action: "2024-01-10T07:00:00+00:00"
last_action: "2024-05-01T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/86d6b7e6-babb-46b1-a40d-34b5235a83de"
source_url: "https://leg.colorado.gov/bills/sb24-025"
source_hash: "7f1bd8dcb339a78e88c9b0ac511ead5ea390fea8f2828d3cc1703239841c0367"
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 24-025 (2024A) — Update Local Government Sales & UseTax Collection

Under current law, the department of revenue (department) administers, collects, and enforces the local sales or use tax that a statutory local government or a special district imposes and, if requested, administers, collects, and enforces any such tax that a home rule jurisdiction imposes. The statutes that govern the administration, collection, and enforcement of these local sales or use taxes are located in multiple titles of the Colorado Revised Statutes. The act revises, modernizes, and harmonizes the separate statutes that govern the state administration of local sales or use tax by creating new parts 2 and 3 in article 2 of title 29. In general, the act makes clear that the department collects, administers, and enforces a local government sales or use tax in the same manner as it collects, administers, and enforces the state sales tax.

## 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_sb025_h_fin_001.pdf)
2. **Engrossed (02/21/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_025_eng.pdf)
3. **Final Act (04/22/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_025_enr.pdf)
4. **Introduced (01/10/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_025_01.pdf)
5. **PA1 (02/16/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_025_s_fin_01.pdf)
6. **Reengrossed (02/22/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_025_ren.pdf)
7. **Rerevised (04/08/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_025_rer.pdf)
8. **Revised (04/05/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_025_rev.pdf)
9. **Signed Act (05/01/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_025_signed.pdf)

## Votes

- BILL — **35–0** (pass) · upper
- BILL — **61–0** (pass) · lower

## 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.

- **2024-05-01T06:00:00+00:00** Governor Signed `executive-signature`
- **2024-04-22T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2024-04-22T06:00:00+00:00** Signed by the Speaker of the House
- **2024-04-19T06:00:00+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 `reading-2`
- **2024-02-15T07:00:00+00:00** Senate Committee on Finance Refer Amended to Senate Committee of the Whole `committee-passage, referral-committee`
- **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/86d6b7e6-babb-46b1-a40d-34b5235a83de`. Confidence: reported (aggregated from official Colorado legislature records).