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SB 128STATE · ColoradoIntroduced

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. 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.)

Voted: 5/4/2026Source

How representatives voted

18 yea·1 nay·1 other

Action history

  • 4/23/2026Sent to the Governor
  • 4/22/2026Signed by the Speaker of the House
  • 4/22/2026Signed by the President of the Senate
  • 4/17/2026Senate Considered House Amendments - Result was to Concur - Repass
  • 4/16/2026House Third Reading Passed - No Amendments
  • 4/14/2026House Third Reading Laid Over Daily - No Amendments
  • 4/13/2026House Second Reading Special Order - Passed with Amendments - Committee
  • 4/9/2026House Second Reading Laid Over Daily - No Amendments
  • 4/6/2026House Committee on Finance Refer Amended to House Committee of the Whole
  • 3/25/2026Introduced In House - Assigned to Finance