- Colorado’s House Bill 1223 repeals the sales and use tax exemption for downloaded software effective January 1, 2027.
- The law also adds a new exemption for downloaded software under a negotiable license or custom-built for a specific user.
- Both the repeal and the new exemption take effect on January 1, 2027.
Source: sovos.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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