republic-os/legislation/us/states/co/2022a/sb-22-032.md

---
type: "Bill"
title: "Simplify Local Sales & Use Tax Administration"
description: "In order to enable the streamlining of the imposition, collection, and administration of sales and use taxes imposed by local taxing jurisdictions on retail sales made by retailers that have a state standard retail license and either do not have physical presence within a local taxing jurisdiction or have only incidental physical presence within a local taxing jurisdiction through the streamlining of application requirements for and elimination of fees for local general business licenses, the act requires the department of revenue (department) to require sufficient information to be collected from such a retailer, when the retailer applies for or renews a state standard retail business license through the state's electronic sales and use tax simplification system (SUTS) or by other means or at any other time to the extent necessary, and made available to local taxing jurisdictions to ensure that concerns of local taxing jurisdictions, including but not limited to concerns relating to administrative efficiency, retailer compliance, and collection of sales and use tax revenue, are addressed. The department is required to consult with local taxing jurisdictions when determining what information to collect and how to make the information collected available to local taxing jurisdictions. The department is also required to consult with retailers and to address any reasonable concerns that they may have. The department is required to accomplish these tasks expeditiously so that no later than July 1, 2023, and sooner if feasible, a retailer that has a state standard retail license and either does not have physical presence within a local taxing jurisdiction or has only incidental physical presence can make retail sales within the local taxing jurisdiction without having to obtain a general business license from the local taxing jurisdiction."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2022A"
identifier: "SB 22-032"
citation: "Colorado SB 22-032 (2022A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cathy Kipp", "Jeff Bridges", "Kevin Van Winkle", "Rob Woodward"]
version_count: 10
action_count: 14
vote_count: 2
first_action: "2022-01-12T07:00:00+00:00"
last_action: "2022-04-21T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/fd98016e-128d-41b2-9882-97aa12d67d03"
source_url: "https://leg.colorado.gov/bills/sb22-032"
source_hash: "6481dca06b81ec98fa752afbcbc75744494a27b845c76c405264c839d5164724"
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 22-032 (2022A) — Simplify Local Sales & Use Tax Administration

In order to enable the streamlining of the imposition, collection, and administration of sales and use taxes imposed by local taxing jurisdictions on retail sales made by retailers that have a state standard retail license and either do not have physical presence within a local taxing jurisdiction or have only incidental physical presence within a local taxing jurisdiction through the streamlining of application requirements for and elimination of fees for local general business licenses, the act requires the department of revenue (department) to require sufficient information to be collected from such a retailer, when the retailer applies for or renews a state standard retail business license through the state's electronic sales and use tax simplification system (SUTS) or by other means or at any other time to the extent necessary, and made available to local taxing jurisdictions to ensure that concerns of local taxing jurisdictions, including but not limited to concerns relating to administrative efficiency, retailer compliance, and collection of sales and use tax revenue, are addressed. The department is required to consult with local taxing jurisdictions when determining what information to collect and how to make the information collected available to local taxing jurisdictions. The department is also required to consult with retailers and to address any reasonable concerns that they may have. The department is required to accomplish these tasks expeditiously so that no later than July 1, 2023, and sooner if feasible, a retailer that has a state standard retail license and either does not have physical presence within a local taxing jurisdiction or has only incidental physical presence can make retail sales within the local taxing jurisdiction without having to obtain a general business license from the local taxing jurisdiction.

## 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/2022a_sb032_h_app_004.pdf)
2. **Engrossed (03/04/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_032_eng.pdf)
3. **Final Act (04/14/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_032_enr.pdf)
4. **Introduced (01/12/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_032_01.pdf)
5. **PA1 (01/27/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_032sblt_01.pdf)
6. **PA2 (03/04/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_032_s_blt_app_01.pdf)
7. **Reengrossed (03/07/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_032_ren.pdf)
8. **Rerevised (04/04/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_032_rer.pdf)
9. **Revised (04/01/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_032_rev.pdf)
10. **Signed Act (04/21/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_032_signed.pdf)

## Votes

- BILL — **65–0** (pass) · lower
- BILL — **31–0** (pass) · upper

## Sponsors

- Cathy Kipp — primary (person)
- Jeff Bridges — primary (person)
- Kevin Van Winkle — primary (person)
- Rob Woodward — primary (person)

## Timeline

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

- **2022-04-21T06:00:00+00:00** Governor Signed `executive-signature`
- **2022-04-14T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2022-04-14T06:00:00+00:00** Signed by the Speaker of the House
- **2022-04-14T06:00:00+00:00** Signed by the President of the Senate
- **2022-04-04T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2022-04-01T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2022-04-01T06:00:00+00:00** House Committee on Appropriations Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2022-03-17T06:00:00+00:00** House Committee on Business Affairs & Labor Refer Unamended to Appropriations `referral-committee`
- **2022-03-07T07:00:00+00:00** Introduced In House - Assigned to Business Affairs & Labor `introduction`
- **2022-03-07T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2022-03-04T07:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2022-03-04T07:00:00+00:00** Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2022-01-26T07:00:00+00:00** Senate Committee on Business, Labor, & Technology Refer Amended to Appropriations `referral-committee`
- **2022-01-12T07:00:00+00:00** Introduced In Senate - Assigned to Business, Labor, & Technology `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fd98016e-128d-41b2-9882-97aa12d67d03`. Confidence: reported (aggregated from official Colorado legislature records).