Colorado recently passed SB 25, which combines separate statutes for local sales and use tax administration into a single statute. The new law requires local governments to give written notice to the Colorado Department of Revenue (DOR) before making changes to their sales and use taxes. It also mandates that local governments designate at least one liaison to work with the DOR on sales and use tax collection. The law goes into effect on July 1, 2025. More information on the legislation can be found here.
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