republic-os/legislation/us/states/co/2025a/sb-25-046.md

---
type: "Bill"
title: "Local Government Tax Audit Confidentiality Standards"
description: "The act establishes uniform confidentiality standards for the protection of taxpayer information used or obtained in connection with a sales or use tax investigation performed by a third-party auditor on behalf of a local taxing jurisdiction. Except for certain limited circumstances, the act prohibits third-party auditors from divulging or making known in any way to any person information that is obtained from a sales or use tax investigation on behalf of a local taxing jurisdiction or disclosed in any document, report, or return filed in connection with local sales or use taxes. Third-party auditors may disclose taxpayer information in certain limited circumstances, including disclosure to:"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2025A"
identifier: "SB 25-046"
citation: "Colorado SB 25-046 (2025A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cathy Kipp", "Jeff Bridges", "Rick Taggart"]
version_count: 9
action_count: 14
vote_count: 2
first_action: "2025-01-08T07:00:00+00:00"
last_action: "2025-03-20T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9ec1446b-55bd-434c-9dec-58ab24eca25d"
source_url: "https://leg.colorado.gov/bills/sb25-046"
source_hash: "2860e401d3a4c188986277636d6b952f8cf8d9e1c726cf431f5376506d9ed48e"
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 25-046 (2025A) — Local Government Tax Audit Confidentiality Standards

The act establishes uniform confidentiality standards for the protection of taxpayer information used or obtained in connection with a sales or use tax investigation performed by a third-party auditor on behalf of a local taxing jurisdiction. Except for certain limited circumstances, the act prohibits third-party auditors from divulging or making known in any way to any person information that is obtained from a sales or use tax investigation on behalf of a local taxing jurisdiction or disclosed in any document, report, or return filed in connection with local sales or use taxes. Third-party auditors may disclose taxpayer information in certain limited circumstances, including disclosure to:

## 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/2025a_sb046_h_fin_001.pdf)
2. **Engrossed (01/31/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_046_en2.pdf)
3. **Final Act (03/12/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_046_enr.pdf)
4. **Introduced (01/08/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_046_01.pdf)
5. **PA1 (01/29/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_046_s_fin_01.pdf)
6. **Reengrossed (02/03/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_046_ren.pdf)
7. **Rerevised (03/04/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_046_rer.pdf)
8. **Revised (02/28/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_046_rev.pdf)
9. **Signed Act (03/20/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2025a_046_signed.pdf)

## Votes

- BILL — **61–1** (pass) · lower
- BILL — **35–0** (pass) · upper

## Sponsors

- Cathy Kipp — primary (person)
- Jeff Bridges — primary (person)
- Rick Taggart — primary (person)
- A. Boesenecker — cosponsor (person)
- B. Titone — cosponsor (person)
- D. Michaelson Jenet — cosponsor (person)
- I. Jodeh — cosponsor (person)
- J. Amabile — cosponsor (person)
- J. Coleman — cosponsor (person)
- J. McCluskie — cosponsor (person)
- J. Phillips — cosponsor (person)
- L. Cutter — cosponsor (person)
- M. Duran — cosponsor (person)
- M. Snyder — cosponsor (person)
- S. Bird — cosponsor (person)
- T. Exum — cosponsor (person)
- W. Lindstedt — cosponsor (person)

## Timeline

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

- **2025-03-20T06:00:00+00:00** Governor Signed `executive-signature`
- **2025-03-12T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2025-03-12T06:00:00+00:00** Signed by the Speaker of the House
- **2025-03-11T06:00:00+00:00** Signed by the President of the Senate
- **2025-03-04T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2025-03-03T07:00:00+00:00** House Third Reading Laid Over Daily - No Amendments
- **2025-02-28T07:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2025-02-24T07:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2025-02-20T07:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2025-02-03T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2025-02-03T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2025-01-31T07:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2025-01-28T07:00:00+00:00** Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2025-01-08T07:00:00+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/9ec1446b-55bd-434c-9dec-58ab24eca25d`. Confidence: reported (aggregated from official Colorado legislature records).