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Legislative Year: 2024 Change

Bill Detail: HB24-1041

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Title Streamline Filing Sales & Use Tax Returns
Status Governor Signed (04/04/2024)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors C. Kipp (D)
R. Taggart (R)
Senate Sponsors K. Van Winkle (R)
J. Bridges (D)
House Committee Finance
Senate Committee Finance
Date Introduced 01/10/2024

Sales and Use Tax Simplification Task Force. Under current
law, the executive director of the department of revenue is authorized to
permit taxpayers whose monthly tax collected is less than $300 to make
returns and pay taxes at quarterly intervals. The bill increases that
threshold to $600 for returns that must be filed on and after January 1,
The bill also imposes thresholds that home rule cities, towns, and
city and counties that collect their own sales and use taxes and do not use
the electronic sales and use tax simplification system administered by the
department of revenue (SUTS) must adhere to in allowing taxpayers to
make returns and pay sales and use taxes. On and after January 1, 2025,
a taxpayer must be permitted to make returns and pay sales and use taxes
as follows:
  • Once a year if the taxpayer annually collects less than
  • Quarterly if the taxpayer annually collects between $2,000
and $25,000; and
  • Monthly if the taxpayer annually collects more than
Additionally, the bill requires all local taxing jurisdictions to begin
using SUTS by July 1, 2025. Local taxing jurisdictions that do not begin
using SUTS by July 1, 2025, will be precluded from participating in the
streamlined process for collecting sales and use tax from retailers that
have a state standard retail license and either do not have a physical
presence within the local taxing jurisdiction or have only incidental

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with Amendments
Full Text
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Fiscal Notes Fiscal Notes (02/22/2024) (most recent)  
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