The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.

 
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Notice to Retailers

Destination Sourcing Deadline Extended

Governor Polis signed HB22-1027 on January 31, 2022, which extends the small business exception to destination sourcing requirements. This exception applies only to businesses with less than $100,000 in retail sales. Beginning October 1, 2022, all retailers will be required to apply the destination sourcing rules

View HB22-1027