Colorado – Federal Remote Seller Requirements Passed by House

SALT Report 2430 – The Colorado House of Representatives passed legislation that would meet and implement the minimum simplification requirements of the Federal Marketplace Fairness Act of 2013. By meeting these requirements the state would be authorized by the federal government to require remote sellers to collect sales tax on all taxable sales made within Colorado.

The Bill that was passed by the House amended the definition of remote sellers as follows:

(7.7)  “Remote Seller means a person who makes a remote sale; except that a remote seller does not include a small seller as defined in an act of Congress that authorizes states to require certain retailers to pay, collect, or remit state or local sales taxes.”

As discussed in SALT Report 2388, the Bill’s pre-amended definition of a “remote seller” was any person with annual gross receipts of more than $1 million in total remote sales in the United States in the preceding calendar year and who makes remote sales in Colorado.

The Bill was sent un-amended to the Colorado Senate on May 2, 2013.

For Further Information

Colorado House of Representatives – House Bill 1295

SALT Report 2388 – Remote Seller Legislation Introduced in Colorado

SALT Report 2411 – Senator Enzi’s Statement Regarding the Marketplace Fairness Act

SALT Report 2410 – Internet Sales Tax Bill Blocked by Opposing Senators