First Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
REENGROSSED
This Version Includes All Amendments
Adopted in the House of Introduction
LLS NO. 25-0198.01 Jed Franklin x5484
SENATE BILL 25-018
Senate Committees House Committees
Finance
Appropriations
A BILL FOR AN ACT
C
ONCERNING ONLINE SEARCHING FOR SALES AND USE TAX101
INFORMATION.102
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov/
.)
Sales and Use Tax Simplification Task Force. Currently, the
department of revenue (department) does not have authority to allow a
sales and use tax license and a sales and use tax exemption certificate to
be searchable by the name and identification number of the sales and use
tax licensee or the sales and use tax exemption certificate holder. The bill
directs the department's executive director to allow this type of search.
SENATE
3rd Reading Unamended
April 15, 2025
SENATE
2nd Reading Unamended
April 14, 2025
SENATE SPONSORSHIP
Bridges and Kipp, Frizell, Jodeh, Michaelson Jenet, Snyder
HOUSE SPONSORSHIP
Taggart,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 39-21-113, add (37)2
as follows:3
39-21-113. Reports and returns - rule - repeal.4
(37) N
OTWITHSTANDING THE CONFIDENTIALITY REQUIREMENTS OF THIS5
SECTION, THE EXECUTIVE DIRECTOR SHALL ALLOW EVERY SALES AND USE6
TAX LICENSE AND EVERY SALES AND USE TAX EXEMPTION CERTIFICATE TO7
BE SEARCHABLE BY THE NAME AND IDENTIFICATION NUMBER OF THE SALES8
AND USE TAX LICENSEE OR THE SALES AND USE TAX EXEMPTION9
CERTIFICATE HOLDER.10
SECTION 2. Act subject to petition - effective date. This act11
takes effect at 12:01 a.m. on the day following the expiration of the12
ninety-day period after final adjournment of the general assembly; except13
that, if a referendum petition is filed pursuant to section 1 (3) of article V14
of the state constitution against this act or an item, section, or part of this15
act within such period, then the act, item, section, or part will not take16
effect unless approved by the people at the general election to be held in17
November 2026 and, in such case, will take effect on the date of the18
official declaration of the vote thereon by the governor.19
018-2-