Fabio
84 lines
5.5 KiB
Markdown
84 lines
5.5 KiB
Markdown
---
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type: "Bill"
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title: "Streamline Filing Sales & Use Tax Returns"
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description: "The executive director of the department of revenue (executive director) has been authorized to permit taxpayers that remit sales and use tax to the department of revenue and whose monthly tax collected is less than $300 to make returns and pay taxes at quarterly intervals. The act increases this threshold amount from $300 to $600 for returns that must be filed on or after January 1, 2025, and allows the executive director to further increase the threshold amount by rule for returns that must be filed on or after January 1, 2026."
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jurisdiction: "us/states/co"
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legislature: "Colorado General Assembly"
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session: "2024A"
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identifier: "HB 24-1041"
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citation: "Colorado HB 24-1041 (2024A)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Cathy Kipp", "Jeff Bridges", "Kevin Van Winkle", "Rick Taggart"]
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version_count: 10
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action_count: 14
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vote_count: 2
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first_action: "2024-01-10T07:00:00+00:00"
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last_action: "2024-04-04T06:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/e44ec3a2-64db-4f58-be6d-b33fb1b16594"
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source_url: "https://leg.colorado.gov/bills/hb24-1041"
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source_hash: "1c0de83c06722bc823032a7d7e31f5cf09a99f75e10b6de2868260c17fb509e5"
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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 HB 24-1041 (2024A) — Streamline Filing Sales & Use Tax Returns
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The executive director of the department of revenue (executive director) has been authorized to permit taxpayers that remit sales and use tax to the department of revenue and whose monthly tax collected is less than $300 to make returns and pay taxes at quarterly intervals. The act increases this threshold amount from $300 to $600 for returns that must be filed on or after January 1, 2025, and allows the executive director to further increase the threshold amount by rule for returns that must be filed on or after January 1, 2026.
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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. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_hb1041_s_app_002.pdf)
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2. **Engrossed (02/16/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1041_eng.pdf)
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3. **Final Act (03/27/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1041_enr.pdf)
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4. **Introduced (01/10/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1041_01.pdf)
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5. **PA1 (02/02/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1041_h_fin_01.pdf)
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6. **PA2 (02/16/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1041_h_fin_app_01.pdf)
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7. **Reengrossed (02/20/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1041_ren.pdf)
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8. **Rerevised (03/18/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1041_rer.pdf)
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9. **Revised (03/15/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1041_rev.pdf)
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10. **Signed Act (04/04/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_1041_signed.pdf)
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## Votes
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- BILL — **57–0** (pass) · lower
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- BILL — **35–0** (pass) · upper
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## Sponsors
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- Cathy Kipp — primary (person)
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- Jeff Bridges — primary (person)
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- Kevin Van Winkle — primary (person)
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- Rick Taggart — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2024-04-04T06:00:00+00:00** Governor Signed `executive-signature`
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- **2024-03-28T06:00:00+00:00** Sent to the Governor `executive-receipt`
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- **2024-03-27T06:00:00+00:00** Signed by the President of the Senate
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- **2024-03-26T06:00:00+00:00** Signed by the Speaker of the House
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- **2024-03-18T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
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- **2024-03-15T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
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- **2024-03-15T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
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- **2024-02-29T07:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
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- **2024-02-21T07:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
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- **2024-02-20T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
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- **2024-02-16T07:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
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- **2024-02-16T07:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
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- **2024-02-01T07:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
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- **2024-01-10T07:00:00+00:00** Introduced In House - 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/e44ec3a2-64db-4f58-be6d-b33fb1b16594`. Confidence: reported (aggregated from official Colorado legislature records).
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