Legislative declaration.

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Sales and Use Tax
  5. Legislative declaration.

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(1) The general assembly hereby finds and declares that:

  1. Colorado has a unique and complex state and local sales tax system;

  2. Home rule jurisdictions have exercised their constitutional authority to establish theirown sales and use tax systems, including their own licensing requirements, rates, taxable and nontaxable items, and definitions;

  3. The resulting lack of uniformity can be especially cumbersome for businesses operating in multiple jurisdictions in Colorado; and

  4. It is time that a group of knowledgeable citizens come together to study options offurther simplifying our tax system.

Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1793, § 1, effective June 5.


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