SB 128 Colorado 2026A session

Sales & Use Tax Destination Management Company

The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.(Note: This summary applies to this bill as enacted.)

Status

  1. Introduced
  2. Committee
  3. Floor vote
  4. Passed
  5. Enacted

Enacted — last recorded action May 4, 2026

Governor Signed

Recorded votes

REPASS

0 yes · 0 no · pass April 17, 2026

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CONCUR

0 yes · 0 no · pass April 17, 2026

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BILL

0 yes · 0 no · pass March 25, 2026

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Passage likelihood

Not enough recorded signal to estimate this bill's chances.

State-level impact

State-level impact data is not available for this bill. The source text does not contain a per-state funding formula or scored breakdown, so no figures are shown.

Official actions

  1. Governor Signed
  2. Sent to the Governor
  3. Signed by the President of the Senate
  4. Signed by the Speaker of the House
  5. Senate Considered House Amendments - Result was to Concur - Repass
  6. House Third Reading Passed - No Amendments
  7. House Third Reading Laid Over Daily - No Amendments
  8. House Second Reading Special Order - Passed with Amendments - Committee
  9. House Second Reading Laid Over Daily - No Amendments
  10. House Committee on Finance Refer Amended to House Committee of the Whole
  11. Senate Third Reading Passed - No Amendments
  12. Introduced In House - Assigned to Finance
  13. Senate Second Reading Passed with Amendments - Committee
  14. Senate Second Reading Laid Over to 03/24/2026 - No Amendments
  15. Senate Second Reading Laid Over to 03/23/2026 - No Amendments
  16. Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole
  17. Introduced In Senate - Assigned to Finance
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