2022 Colorado Code
Title 39 - Taxation
Article 26 - Sales and Use Tax
Part 8 - Sales and Use Tax Simplification Task Force
§ 39-26-802.7. Electronic Sales and Use Tax Simplification System - Sourcing Method - Implementation - Legislative Intent - Definitions

1. As used in this section, unless the context otherwise requires:
   1. "Department" means the department of revenue.
   2. "Local taxing jurisdiction" means a city, town, municipality, county, special district, or authority authorized to levy a sales or use tax pursuant to title 24, 25, 29, 30, 31, 32, 37, 42, or 43, and any county, city and county, or municipality governed by a home rule charter.
   3. "Office of information technology" or "office" means the office of information technology created in section 24-37.5-103.
   4. "Sales and use tax simplification task force" or "task force" means the sales and use tax simplification task force created in section 39-26-802.

2. 1. The office of information technology, on behalf of the department, within existing resources, shall conduct a sourcing method in accordance with the applicable provisions of the "Procurement Code", articles 101 to 112 of title 24, and any applicable rules, for the development of an electronic sales and use tax simplification system. The office and the department shall involve stakeholders to develop the scope of work.
   2. On and after the date the electronic sales and use tax simplification system is online, and notwithstanding any law to the contrary, the department shall accept any returns and payments processed through the system for state sales and use tax and for any sales and use taxes that are collected by the department on behalf of any local taxing jurisdiction.
   3. 1. On and after the date the electronic sales and use tax simplification system is online, it is the general assembly's intent that at least three local governments governed by a home rule charter voluntarily use the system for accepting returns and processing payments of any local sales and use tax.
      2. It is the general assembly's intent that the voluntary use of the system increase every year so that no later than three years after April 12, 2019, all local governments governed by a home rule charter are voluntarily using the system.

3. For the 2020-21 state fiscal year, the general assembly shall appropriate eight million seven hundred fifty thousand dollars to the office of the governor for use by the office of information technology for the initial funding and ongoing maintenance of the electronic sales and use tax simplification system. Any contract entered into for the system must provide that initial funding payments to the vendor are made on a quarterly basis.
4. In the interim between the 2019 and 2020 legislative sessions, the office and the department shall regularly provide the sales and use tax simplification task force with any such detailed information regarding the sourcing method progress as is allowed under the procurement code.

Source: L. 2019: Entire section added, (SB 19-006), ch. 105, p. 376, § 2, effective April 12.

Cross references: For the legislative declaration in SB 19-006, see section 1 of chapter 105, Session Laws of Colorado 2019.