Fabio
104 lines
5.5 KiB
Markdown
104 lines
5.5 KiB
Markdown
---
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type: "Bill"
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title: "Sales & Use Tax Destination Management Company"
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description: "The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.(Note: This summary applies to this bill as enacted.)"
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jurisdiction: "us/states/co"
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legislature: "Colorado General Assembly"
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session: "2026A"
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identifier: "SB 128"
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citation: "Colorado SB 128 (2026A)"
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classification: ["bill"]
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subjects: ["Fiscal Policy & Taxes"]
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status: "enacted"
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primary_sponsors: ["B. Kirkmeyer", "M. Lukens", "M. Snyder", "Y. Zokaie"]
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version_count: 7
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action_count: 17
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vote_count: 7
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first_action: "2026-02-25"
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last_action: "2026-05-04"
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source: "openstates"
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source_identifier: "ocd-bill/a5d373f9-fdc2-4523-8b69-dffacf5b5393"
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source_url: "https://leg.colorado.gov/bills/SB26-128"
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source_hash: "e7c3a592d4a4ca632cd279bd1c9f45c56454851bd6cd6e9637facbb360208b65"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-co"]
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---
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# Colorado SB 128 (2026A) — Sales & Use Tax Destination Management Company
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The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.(Note: This summary applies to this bill as enacted.)
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://leg.colorado.gov/bill_files/112615/download)
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2. **Engrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/113653/download)
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3. **Final Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114942/download)
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4. **Reengrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/113690/download)
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5. **Rerevised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114793/download)
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6. **Revised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114501/download)
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7. **Signed Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/115755/download)
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## Votes
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- Adopt amendment L.002 (Attachment C) — **pass** (pass) · upper
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- BILL — **pass** (pass) · lower
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- CONCUR — **pass** (pass) · lower
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- REPASS — **pass** (pass) · lower
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- Refer Senate Bill 26-128, as amended, to the Committee of the Whole. — **pass** (pass) · upper
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- Adopt amendment L.001 (Attachment A) — **pass** (pass) · upper
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- Refer Senate Bill 26-128, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. — **pass** (pass) · upper
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## Sponsors
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- B. Kirkmeyer — primary (person)
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- M. Lukens — primary (person)
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- M. Snyder — primary (person)
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- Y. Zokaie — primary (person)
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- B. Marshall — cosponsor (person)
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- B. Pelton — cosponsor (person)
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- C. Simpson — cosponsor (person)
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- D. Roberts — cosponsor (person)
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- J. Coleman — cosponsor (person)
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- J. Marchman — cosponsor (person)
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- J. McCluskie — cosponsor (person)
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- K. Mullica — cosponsor (person)
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- L. Frizell — cosponsor (person)
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- L. Liston — cosponsor (person)
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- M. Catlin — cosponsor (person)
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- R. Gonzalez — cosponsor (person)
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- R. Pelton — cosponsor (person)
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- S. Bright — cosponsor (person)
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- W. Lindstedt — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-05-04** Governor Signed `executive-signature`
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- **2026-04-23** Sent to the Governor `executive-receipt`
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- **2026-04-22** Signed by the Speaker of the House `passage`
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- **2026-04-22** Signed by the President of the Senate `passage`
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- **2026-04-17** Senate Considered House Amendments - Result was to Concur - Repass
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- **2026-04-16** House Third Reading Passed - No Amendments `passage, reading-3`
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- **2026-04-14** House Third Reading Laid Over Daily - No Amendments
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- **2026-04-13** House Second Reading Special Order - Passed with Amendments - Committee
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- **2026-04-09** House Second Reading Laid Over Daily - No Amendments
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- **2026-04-06** House Committee on Finance Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
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- **2026-03-25** Introduced In House - Assigned to Finance `introduction`
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- **2026-03-25** Senate Third Reading Passed - No Amendments `passage, reading-3`
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- **2026-03-24** Senate Second Reading Passed with Amendments - Committee `reading-2`
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- **2026-03-23** Senate Second Reading Laid Over to 03/24/2026 - No Amendments
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- **2026-03-20** Senate Second Reading Laid Over to 03/23/2026 - No Amendments
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- **2026-03-17** Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
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- **2026-02-25** Introduced In Senate - Assigned to Finance `introduction`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a5d373f9-fdc2-4523-8b69-dffacf5b5393`. Confidence: reported (aggregated from official Colorado legislature records).
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