ColoradoSales & Use Tax Destination Management Company
What it does
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.)
Where do you stand?
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 4Governor Jared Polis SignedBecame Law
- Apr 23Sent to the GovernorTo Governor
- Apr 22Signed by the President of the SenateMajor
- Apr 22Signed by the Speaker of the HouseMajor
- Apr 17Senate Considered House Amendments - Result was to Concur - Repass
- Vote recorded REPASS. Result: pass.Lower
- Vote recorded CONCUR. Result: pass.Lower
- Vote recorded CONCUR. Result: pass.Upper
- Vote recorded REPASS. Result: pass.Upper
- Apr 16House Third Reading Passed - No AmendmentsPassed House
- Vote recorded BILL. Result: pass.Lower
- Apr 14House Third Reading Laid Over Daily - No Amendments
- Apr 13House Second Reading Special Order - Passed with Amendments - Committee
- Apr 9House Second Reading Laid Over Daily - No Amendments
- Apr 6House Committee on Finance Refer Amended to House Committee of the WholeMinor
- Vote recorded Refer Senate Bill 26-128, as amended, to the Committee of the Whole. Result: pass.Upper
- Vote recorded Refer Senate Bill 26-128, as amended, to the Committee of the Whole. Result: pass.Lower
- Vote recorded Adopt amendment L.002 (Attachment C). Result: pass.Lower
- Mar 25Senate Third Reading Passed - No AmendmentsPassed Senate
- Vote recorded BILL. Result: pass.Lower
- Vote recorded BILL. Result: pass.Upper
- Mar 25Introduced In House - Assigned to FinanceMinor
- Mar 24Senate Second Reading Passed with Amendments - CommitteeMinor
- Mar 23Senate Second Reading Laid Over to 03/24/2026 - No Amendments
- Mar 20Senate Second Reading Laid Over to 03/23/2026 - No Amendments
- Mar 17Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the WholeMinor
- Vote recorded Refer Senate Bill 26-128, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. Result: pass.Upper
- Vote recorded Adopt amendment L.001 (Attachment A). Result: pass.Upper
- Feb 25Introduced In Senate - Assigned to FinanceIntroduced