republic-os/legislation/us/states/co/2018a/hb-18-1185.md

---
type: "Bill"
title: "Market Sourcing For Business Income Tax Apportionment"
description: "For income tax years commencing on and after January 1, 2019, the bill generally replaces the method for sourcing of sales for purposes of apportioning the income of a taxpayer that has income from the sale of services or from the sale, lease, license, or rental of intangible property in both Colorado and other states from the cost-of-performance test in the case of services and the commercial domicile test in the case of intangible property to a market-based sourcing system. Under this new system, receipts for the sale of services or from the sale, lease, license, or rental of intangible property are apportioned to Colorado based not on where the service is performed, but where the service is delivered."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2018A"
identifier: "HB 18-1185"
citation: "Colorado HB 18-1185 (2018A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cole Wist", "Dominick Moreno", "Tim Neville", "Tracy Kraft-Tharp"]
version_count: 11
action_count: 17
vote_count: 4
first_action: "2018-02-02T07:00:00+00:00"
last_action: "2018-06-04T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/64f4d0fa-2ef0-4b22-b4d3-dfbd9ae43acc"
source_url: "http://leg.colorado.gov/bills/hb18-1185"
source_hash: "5545811dfa5cec3f3873a48d81e8ca3f2c7d1dde6c0f4d42d8b76b368aa5648b"
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 18-1185 (2018A) — Market Sourcing For Business Income Tax Apportionment

For income tax years commencing on and after January 1, 2019, the bill generally replaces the method for sourcing of sales for purposes of apportioning the income of a taxpayer that has income from the sale of services or from the sale, lease, license, or rental of intangible property in both Colorado and other states from the cost-of-performance test in the case of services and the commercial domicile test in the case of intangible property to a market-based sourcing system. Under this new system, receipts for the sale of services or from the sale, lease, license, or rental of intangible property are apportioned to Colorado based not on where the service is performed, but where the service is delivered.

## Version chain

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

1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018a/bills/cr/2018a_hb1185_s_app_001.pdf)
2. **Engrossed (04/26/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185_eng.pdf)
3. **Final Act (05/22/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185_enr.pdf)
4. **Introduced (02/02/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185_01.pdf)
5. **PA1 (03/01/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185fin_01.pdf)
6. **PA2 (04/26/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185app.pdf)
7. **PA3 (05/02/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185sfin_01.pdf)
8. **Reengrossed (04/27/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185_ren.pdf)
9. **Rerevised (05/04/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185_rer.pdf)
10. **Revised (05/03/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185_rv2.pdf)
11. **Signed Act (06/04/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_1185_signed.pdf)

## Votes

- CONCUR — **65–0** (pass) · lower
- BILL — **34–0** (pass) · lower
- REPASS — **65–0** (pass) · lower
- BILL — **64–0** (pass) · lower

## Sponsors

- Cole Wist — primary (person)
- Dominick Moreno — primary (person)
- Tim Neville — primary (person)
- Tracy Kraft-Tharp — primary (person)

## Timeline

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

- **2018-06-04T06:00:00+00:00** Governor Signed `executive-signature`
- **2018-05-22T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2018-05-22T06:00:00+00:00** Signed by the President of the Senate
- **2018-05-22T06:00:00+00:00** Signed by the Speaker of the House
- **2018-05-07T06:00:00+00:00** House Considered Senate Amendments - Result was to Concur - Repass
- **2018-05-04T06:00:00+00:00** House Considered Senate Amendments - Result was to Laid Over Daily
- **2018-05-04T06:00:00+00:00** Senate Third Reading Passed - No Amendments `reading-3, passage`
- **2018-05-03T06:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2018-05-03T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2018-05-02T06:00:00+00:00** Senate Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2018-04-27T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2018-04-27T06:00:00+00:00** House Third Reading Passed - No Amendments `reading-3, passage`
- **2018-04-26T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee, Floor
- **2018-04-25T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `referral-committee, committee-passage`
- **2018-02-28T07:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2018-02-15T07:00:00+00:00** House Committee on Business Affairs and Labor Refer Unamended to Finance `referral-committee`
- **2018-02-02T07:00:00+00:00** Introduced In House - Assigned to Business Affairs and Labor `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/64f4d0fa-2ef0-4b22-b4d3-dfbd9ae43acc`. Confidence: reported (aggregated from official Colorado legislature records).