Colorado bills · 2026 Regular Session
Colorado SB 128
Sales & Use Tax Destination Management Company
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Y. Zokaie (Democratic)
- M. Lukens (Democratic)
- M. Snyder (Democratic)
- B. Kirkmeyer (Republican)
Cosponsors (15)
- J. McCluskie (Democratic)
- B. Marshall (Democratic)
- R. Gonzalez (Republican)
- C. Simpson (Republican)
- D. Roberts (Democratic)
- R. Pelton (Republican)
- B. Pelton (Republican)
- K. Mullica (Democratic)
- J. Marchman (Democratic)
- L. Liston (Republican)
- W. Lindstedt (Democratic)
- L. Frizell (Republican)
- J. Coleman (Democratic)
- M. Catlin (Republican)
- S. Bright (Republican)
Summary
Official abstract published by the Colorado legislature· summary
The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.(Note: This summary applies to this bill as enacted.)
Text versions
- Introduced· Feb 25, 2026
- Engrossed· Mar 24, 2026
- Reengrossed· Mar 25, 2026
- Revised· Apr 13, 2026
- Rerevised· Apr 16, 2026
- Final Act· Apr 20, 2026
- Signed Act· May 5, 2026
Roll-call votes
State vote data last updated Oct 15, 2026, 8:06 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Apr 17, 2026 House | CONCUR | pass | Set your home in Colorado to see |
| Apr 17, 2026 House | REPASS | pass | Set your home in Colorado to see |
| Apr 6, 2026 Senate | Refer Senate Bill 26-128, as amended, to the Committee of the Whole. | pass | Set your home in Colorado to see |
| Apr 6, 2026 Senate | Adopt amendment L.002 (Attachment C) | pass | Set your home in Colorado to see |
| Mar 25, 2026 House | BILL | pass | Set your home in Colorado to see |
| Mar 17, 2026 Senate | Adopt amendment L.001 (Attachment A) | pass | Set your home in Colorado to see |
| Mar 17, 2026 Senate | Refer Senate Bill 26-128, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | pass | Set your home in Colorado to see |
Actions
- Feb 25, 2026 · Senate
Introduced In Senate - Assigned to Finance - Mar 17, 2026 · Senate
Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole - Mar 20, 2026 · Senate
Senate Second Reading Laid Over to 03/23/2026 - No Amendments - Mar 23, 2026 · Senate
Senate Second Reading Laid Over to 03/24/2026 - No Amendments - Mar 24, 2026 · Senate
Senate Second Reading Passed with Amendments - Committee - Mar 25, 2026 · Senate
Senate Third Reading Passed - No Amendments - Mar 25, 2026 · House
Introduced In House - Assigned to Finance - Apr 6, 2026 · House
House Committee on Finance Refer Amended to House Committee of the Whole - Apr 9, 2026 · House
House Second Reading Laid Over Daily - No Amendments - Apr 13, 2026 · House
House Second Reading Special Order - Passed with Amendments - Committee - Apr 14, 2026 · House
House Third Reading Laid Over Daily - No Amendments - Apr 16, 2026 · House
House Third Reading Passed - No Amendments - Apr 17, 2026 · Senate
Senate Considered House Amendments - Result was to Concur - Repass - Apr 22, 2026 · Senate
Signed by the President of the Senate - Apr 22, 2026 · House
Signed by the Speaker of the House - Apr 23, 2026
Sent to the Governor - May 4, 2026
Governor Signed