Colorado House Bill 1017
Session 2023A
Electronic Sales And Use Tax Simplification System
Became Law
Signed by Governor on Jun 5, 2023
Sponsors
First Action
Jan 9, 2023
Latest Action
Jun 5, 2023
Origin Chamber
House
Type
Bill
Bill Number
1017
State
Colorado
Session
2023A
Motion Text
CONCUR
House Roll Call Votes
Yes
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deGruy Kennedy
Yes
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McCluskie
Yes
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Parenti
Yes
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Excused
Yes
Excused
Yes
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Winter T.
Yes
Summary
As part of an effort to simplify the sales and use tax system, the department of revenue (department) created the electronic sales and use tax simplification system (SUTS), which is a one-stop portal designed to facilitate the collection and remittance of sales and use tax. As soon as possible, but no later than January 1, 2025, the act requires the department to modify SUTS:
To populate a local account number on all returns and summary reports, if the retailer filing the return has a number and provides the number in SUTS;
By developing a simplified user interface for filing returns as an alternative to the current spreadsheet method;
To provide retailers with a bulk testing option for address files; and
To include additional use taxes, additional information about deductions, filtering options, and certain tabs.
With the exception of charges for payments by credit cards, the act prohibits the department from imposing a convenience fee or any other type of charge for a payment through SUTS and from passing those charges on to local taxing jurisdictions.
The act also requires the department to:
Create a campaign to promote SUTS for the purpose of increasing the awareness, participation, and compliance by retailers and local taxing jurisdictions; and
Solicit and consider feedback from interested stakeholders about enhancements to SUTS that lead to greater local taxing jurisdiction participation and greater compliance by retailers.
APPROVED by Governor June 5, 2023
EFFECTIVE August 7, 2023
NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)
Signed Act (06/05/2023)
Final Act (05/17/2023)
Rerevised (05/05/2023)
Revised (05/04/2023)
Reengrossed (04/24/2023)
Engrossed (04/21/2023)
Introduced (01/09/2023)
PA2 (05/04/2023)
PA1 (04/21/2023)
Committee Amendment
Fiscal Note FN3 (07/17/2023)
Fiscal Note FN2 (04/26/2023)
Fiscal Note FN1 (02/01/2023)
Fiscal Note SA2 (05/03/2023)
Fiscal Note SA1 (04/19/2023)
Sort by most recent
06/05/2023
Office of the Governor
Governor Signed
05/17/2023
Office of the Governor
Sent to the Governor
05/17/2023
Senate
Signed by the President of the Senate
05/17/2023
House
Signed by the Speaker of the House
05/07/2023
House
House Considered Senate Amendments - Result was to Concur - Repass
05/07/2023
House
House Considered Senate Amendments - Result was to Laid Over Daily
05/05/2023
Senate
Senate Third Reading Passed - No Amendments
05/04/2023
Senate
Senate Second Reading Special Order - Passed with Amendments - Committee
05/04/2023
Senate
Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole
05/02/2023
Senate
Senate Committee on Finance Refer Unamended to Appropriations
04/25/2023
Senate
Introduced In Senate - Assigned to Finance
04/24/2023
House
House Third Reading Passed - No Amendments
04/21/2023
House
House Second Reading Special Order - Passed with Amendments - Committee
04/21/2023
House
House Committee on Appropriations Refer Amended to House Committee of the Whole
02/06/2023
House
House Committee on Finance Refer Unamended to Appropriations
01/09/2023
House
Introduced In House - Assigned to Finance
Sources
CO Legislature
Record Created
Jan 10, 2023 6:52:48 AM
Record Updated
Sep 20, 2023 9:11:01 AM