republic-os/legislation/us/states/co/2025b/hb-1005.md

---
type: "Bill"
title: "Eliminate State Sales Tax Vendor Fee"
description: "Pursuant to law in effect prior to the passage of the act, a retailer is required to periodically remit to the department of revenue (department) the sales tax revenue that it collects, and some retailers are allowed to retain a sales tax vendor fee to cover the retailer's expenses incurred in collecting and remitting state sales tax.Beginning January 1, 2026, the act eliminates the sales tax vendor fee that retailers are authorized to retain in connection with collecting and remitting state sales tax. The act also makes conforming amendments to prevent additional sales tax revenue from being included in the calculation of state sales tax increment revenue for purposes of the \"Colorado Regional Tourism Act\" and to maintain the amount of sales and use tax revenue that the state treasurer annually credits to the housing development grant fund.For the 2025-26 state fiscal year, the act appropriates $156,219 to the department from the general fund for the implementation of the act and reappropriates $36,383 of that appropriation to the department of personnel to provide document management services to the department.APPROVED by Governor August 28, 2025EFFECTIVE August 28, 2025(Note: This summary applies to this bill as enacted.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2025B"
identifier: "HB 1005"
citation: "Colorado HB 1005 (2025B)"
classification: ["bill"]
subjects: ["Fiscal Policy & Taxes"]
status: "enacted"
primary_sponsors: ["C. Kipp", "F. Winter", "K. McCormick", "S. Woodrow"]
version_count: 7
action_count: 12
vote_count: 4
first_action: "2025-08-21"
last_action: "2025-08-28"
source: "openstates"
source_identifier: "ocd-bill/bf877a6f-f413-4142-8655-2df2deacb855"
source_url: "https://leg.colorado.gov/bills/HB25B-1005"
source_hash: "edb44d31c1728729dec7d38b62c2b5c40cdb3477d2f813be335b286397b025ae"
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 HB 1005 (2025B) — Eliminate State Sales Tax Vendor Fee

Pursuant to law in effect prior to the passage of the act, a retailer is required to periodically remit to the department of revenue (department) the sales tax revenue that it collects, and some retailers are allowed to retain a sales tax vendor fee to cover the retailer's expenses incurred in collecting and remitting state sales tax.Beginning January 1, 2026, the act eliminates the sales tax vendor fee that retailers are authorized to retain in connection with collecting and remitting state sales tax. The act also makes conforming amendments to prevent additional sales tax revenue from being included in the calculation of state sales tax increment revenue for purposes of the "Colorado Regional Tourism Act" and to maintain the amount of sales and use tax revenue that the state treasurer annually credits to the housing development grant fund.For the 2025-26 state fiscal year, the act appropriates $156,219 to the department from the general fund for the implementation of the act and reappropriates $36,383 of that appropriation to the department of personnel to provide document management services to the department.APPROVED by Governor August 28, 2025EFFECTIVE August 28, 2025(Note: This summary applies to this bill as enacted.)

## Version chain

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

1. **Introduced** (filed) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/c4c290b5a0e15cd61513824b325d6e84)
2. **Engrossed** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/cdedc0107463234af74888a39b377e03)
3. **Final Act** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/cc749482eecfe4ea9610df460211c63e)
4. **Reengrossed** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/7322046cd909a41659f9939c67dfa542)
5. **Rerevised** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/848b8a033d56e71c906d6db638822144)
6. **Revised** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/260545ab9b29b5708014def9fa478dbf)
7. **Signed Act** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/966fb1d8c5c5d842f432f39eca2122cd)

## Votes

- Refer House Bill 25B-1005, as amended, to the Committee of the Whole. — **pass** (pass) · lower
- BILL — **pass** (pass) · lower
- Refer House Bill 25B-1005 to the Committee of the Whole. — **pass** (pass) · upper
- Adopt amendment J.001 — **pass** (pass) · lower

## Sponsors

- C. Kipp — primary (person)
- F. Winter — primary (person)
- K. McCormick — primary (person)
- S. Woodrow — primary (person)
- D. Michaelson Jenet — cosponsor (person)
- E. Sirota — cosponsor (person)
- J. Bacon — cosponsor (person)
- J. Coleman — cosponsor (person)
- J. Gonzales — cosponsor (person)
- J. Mabrey — cosponsor (person)
- J. Willford — cosponsor (person)
- K. Brown — cosponsor (person)
- L. Cutter — cosponsor (person)
- L. García — cosponsor (person)
- L. Smith — cosponsor (person)
- M. Froelich — cosponsor (person)
- M. Lindsay — cosponsor (person)
- M. Weissman — cosponsor (person)
- S. Camacho — cosponsor (person)
- T. Story — cosponsor (person)
- T. Sullivan — cosponsor (person)
- Y. Zokaie — cosponsor (person)

## Timeline

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

- **2025-08-28** Governor Signed `executive-signature`
- **2025-08-26** Sent to the Governor `executive-receipt`
- **2025-08-26** Signed by the President of the Senate `passage`
- **2025-08-26** Signed by the Speaker of the House `passage`
- **2025-08-25** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2025-08-24** Senate Second Reading Special Order - Passed - No Amendments
- **2025-08-24** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2025-08-23** Introduced In Senate - Assigned to Appropriations `introduction`
- **2025-08-23** House Third Reading Passed - No Amendments `passage, reading-3`
- **2025-08-22** House Second Reading Special Order - Passed with Amendments - Committee
- **2025-08-21** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2025-08-21** Introduced In House - Assigned to Appropriations `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bf877a6f-f413-4142-8655-2df2deacb855`. Confidence: reported (aggregated from official Colorado legislature records).