LAKEWOOD, April 1, 2021 – The Colorado Department of Revenue notified retailers and sent notice to the Revisor of Statutes certifying that the Geographic Information System (GIS) is online and available for use. The GIS is part of the new Sales and Use Tax System (SUTS).
Colorado retailers are advised pursuant to sections 39-26-104(3)(c)(III)(B) and 39-26-105.2(2), C.R.S. that they must take the following actions by July 1, 2021:
- Retailers that were sourcing all sales to their business location pursuant to section 39-26-104(3)(c), C.R.S., must begin applying the “destination sourcing” rules set forth in section 39-26-104(3)(a) and (b), C.R.S.
- Retailers that were utilizing address databases certified by the Department of Revenue pursuant to section 39-26-105.3, C.R.S., must ensure that the database provider is using the most recent information provided by SUTS in order to be held harmless under the terms of section 39-26-105.2(3), C.R.S.
“This change is the final step in implementing House Bill 19-1240,” said Brendon Reese, Senior Director of the Taxation Division. “The Sales and Use Tax System will help simplify sales tax filing for businesses in Colorado. We also have many resources to assist small businesses with making the transition to destination sourcing.”
Retailers currently using origin sourcing will find resources for transitioning to destination sourcing on Tax.Colorado.gov, including:
- Transition to Destination Sourcing Information
- SUTS Information Page
- GIS Help Page
- SUTS Help Page
- SUTS Frequently Asked Questions
- SUTS Participating Home Rule & State-Administered Jurisdictions
Retailers with questions can call the Sales and Use Tax System (SUTS) Support Line at (720) 795-7759 Monday through Friday from 8:00 a.m. to 4:30 p.m.
Please visit Tax.Colorado.gov/GIS-Retailer-Notice for more information.