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CO delays Sales Tax Destination Sourcing for Gross Revenues Less Than $100,000

Governor Polis signed SB21-282 on June 30, 2021, which extends the small business exception to destination sourcing requirements. This exception applies only to businesses with less than $100,000 in retail sales. Beginning February 1, 2022, all retailers will be required to apply the destination sourcing rules.   

View SB21-282

Board Meeting
December 9th, 4:30 PM

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Legislative Day January 20, 2022, 9:00 A.M.
Denver Capitol

Meet and Greet
January 19, 2022, 6:00 P.M.

Hyatt House Denver Downtown
440 14th St, Denver, CO 80202

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