Charitable Organization State Sales & Use Tax
Under existing law, charitable organizations are exempt from state sales and use tax. The definition of charitable organization for purposes of state sales and use tax includes criteria that mirror the federal definition of a 501(c)(3) organization. The act requires the department of revenue to presume that an organization that presents the department with a 501(c)(3) determination letter from the internal revenue service is a charitable organization for purposes of state sales and use tax.(Note: This summary applies to this bill as enacted.)
How representatives voted
17 yea·3 nay
- Yara ZokaieYEA
State Representative · Democratic · CO
- Scott BrightYEA
State Senator · Republican · CO
- Julie GonzalesYEA
State Senator · Democratic · CO
- Lisa FrizellYEA
State Senator · Republican · CO
- Kyle MullicaYEA
State Senator · Democratic · CO
- Chris KolkerYEA
State Senator · Democratic · CO
- Janice MarchmanYEA
State Senator · Democratic · CO
- Cleave SimpsonYEA
State Senator · Republican · CO
- Cathy KippYEA
State Senator · Democratic · CO
- Rebekah StewartYEA
State Representative · Democratic · CO
- Brianna TitoneYEA
State Representative · Democratic · CO
- Ryan GonzalezYEA
State Representative · Republican · CO
- Steven WoodrowYEA
State Representative · Democratic · CO
- Lorena GarcíaYEA
State Representative · Democratic · CO
- Sean CamachoYEA
State Representative · Democratic · CO
- Marc SnyderYEA
State Senator · Democratic · CO
- Bob MarshallYEA
State Representative · Democratic · CO
- Tony HartsookNAY
State Representative · Republican · CO
- Max BrooksNAY
State Representative · Republican · CO
- Ken DeGraafNAY
State Representative · Republican · CO
Action history
- 4/20/2026Governor Signed
- 4/8/2026Sent to the Governor
- 4/7/2026Signed by the Speaker of the House
- 4/7/2026Signed by the President of the Senate
- 4/6/2026Senate Considered House Amendments - Result was to Concur - Repass
- 4/2/2026House Third Reading Passed - No Amendments
- 4/1/2026House Third Reading Laid Over Daily - No Amendments
- 3/31/2026House Second Reading Special Order - Passed with Amendments - Committee, Floor
- 3/10/2026House Second Reading Laid Over Daily - No Amendments
- 3/5/2026House Committee on Finance Refer Amended to House Committee of the Whole