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SB26-128 • 2026

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 Jul

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Sen. B. Kirkmeyer, Sen. M. Snyder, Rep. M. Lukens, Rep. Y. Zokaie, Sen. S. Bright, Sen. M. Catlin, Sen. J. Coleman, Sen. L. Frizell, Sen. W. Lindstedt, Sen. L. Liston, Sen. J. Marchman, Sen. K. Mullica, Sen. B. Pelton, Sen. R. Pelton, Sen. D. Roberts, Sen. C. Simpson, Rep. R. Gonzalez, Rep. B. Marshall, Rep. J. McCluskie
Last action
2026-05-04
Official status
Governor Signed
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

What This Bill 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.)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

L.002

HOU Finance

Passed [*]

Plain English: SB128_L.002 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.

  • SB128_L.002 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.
  • SB26-128 be amended as follows: 1 Amend reengrossed bill, page 2, lines 9 and 10, strike "WITH SPECIALIZED 2 LOCAL KNOWLEDGE, EXPERTISE, AND RESOURCES".
  • 3 Page 2, strike lines 14 through 16.
  • 4 Reletter succeeding subsections accordingly.
L.001

SEN Finance

Passed [*]

Plain English: SB128_L.001 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.

  • SB128_L.001 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.
  • SB26-128 be amended as follows: 1 Amend printed bill, page 3, line 15, strike "SERVICES;" and substitute 2 "SERVICES; OR".
  • 3 Page 3, line 18, strike "SERVICES; OR" and substitute "SERVICES.".
  • 4 Page 3, strike lines 19 and 20.

Bill History

  1. 2026-05-04 Governor

    Governor Signed

  2. 2026-04-23 Governor

    Sent to the Governor

  3. 2026-04-22 House

    Signed by the Speaker of the House

  4. 2026-04-22 Senate

    Signed by the President of the Senate

  5. 2026-04-17 Senate

    Senate Considered House Amendments - Result was to Concur - Repass

  6. 2026-04-16 House

    House Third Reading Passed - No Amendments

  7. 2026-04-14 House

    House Third Reading Laid Over Daily - No Amendments

  8. 2026-04-13 House

    House Second Reading Special Order - Passed with Amendments - Committee

  9. 2026-04-09 House

    House Second Reading Laid Over Daily - No Amendments

  10. 2026-04-06 House

    House Committee on Finance Refer Amended to House Committee of the Whole

  11. 2026-03-25 House

    Introduced In House - Assigned to Finance

  12. 2026-03-25 Senate

    Senate Third Reading Passed - No Amendments

  13. 2026-03-24 Senate

    Senate Second Reading Passed with Amendments - Committee

  14. 2026-03-23 Senate

    Senate Second Reading Laid Over to 03/24/2026 - No Amendments

  15. 2026-03-20 Senate

    Senate Second Reading Laid Over to 03/23/2026 - No Amendments

  16. 2026-03-17 Senate

    Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole

  17. 2026-02-25 Senate

    Introduced In Senate - Assigned to Finance

Official Summary Text

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.)