H.B. 1312, signed by gov. 6/23/21. Recently enacted legislation revises some Colorado sales and use tax provisions, including:
- Codifying Colorado’s treatment of digital goods by including “digital goods” in the definition of taxable “tangible personal property;”
- Defining “digital goods” as “any item of tangible personal property that is delivered or stored by digital means, including but not limited to video, music, electronic books, or computer files;” and
- Applying Colorado sales tax to amounts charged for mainframe computer access.
Source Deloitte
