SB 9STATE · ColoradoIntroduced

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.)

Voted: 4/20/2026Source

How representatives voted

17 yea·3 nay

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