Colorado: New Law Seeks to Streamline State and Local Sales and Use Tax Filing Processes

New law provides that Colorado home rule taxing jurisdictions/localities that do not use Colorado’s electronic sales and use tax simplification system cannot collect sales and use tax from a retailer that does not have an in-state physical presence, unless the retailer elects to collect or remit sales tax or enters into a voluntary collection agreement with the jurisdiction/locality.

Source Deloitte

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