The Colorado Governor Jan. 31 signed a law concerning the exception to the sales and use tax destination sourcing requirement permitted for small retailers with less than $100,000 in annual retail sales. The law includes a measure extending the exception’s sunset date to Oct. 1 from Feb. 1. The law took effect Jan. 31. [/CO\FINAL\2022R1HB1027///, enacted 01/31/22]
Reference: View Bill. View Legislative Information.
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