Colorado bills · 2026 Regular Session
Colorado SB 9
Charitable Organization State Sales & Use Tax
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- C. Kipp (Democratic)
- R. Stewart (Democratic)
- J. McCluskie (Democratic)
- M. Snyder (Democratic)
- W. Lindstedt (Democratic)
Cosponsors (14)
- M. Rutinel
- K. Nguyen (Democratic)
- M. Duran (Democratic)
- C. Clifford (Democratic)
- M. Weissman (Democratic)
- K. Wallace (Democratic)
- D. Roberts (Democratic)
- J. Marchman (Democratic)
- C. Kolker (Democratic)
- I. Jodeh (Democratic)
- J. Gonzales (Democratic)
- L. Cutter (Democratic)
- J. Coleman (Democratic)
- J. Amabile (Democratic)
Summary
Official abstract published by the Colorado legislature· summary
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.)
Text versions
- Introduced· Jan 14, 2026
- Engrossed· Feb 9, 2026
- Reengrossed· Feb 10, 2026
- Revised· Mar 31, 2026
- Rerevised· Apr 2, 2026
- Final Act· Apr 6, 2026
- Signed Act· Apr 21, 2026
Roll-call votes
State vote data last updated Oct 15, 2026, 8:06 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Apr 6, 2026 House | CONCUR | pass | Set your home in Colorado to see |
| Apr 6, 2026 House | REPASS | pass | Set your home in Colorado to see |
| Mar 5, 2026 Senate | Adopt amendment L.001 | pass | Set your home in Colorado to see |
| Mar 5, 2026 Senate | Refer Senate Bill 26-009, as amended, to the Committee of the Whole. | pass | Set your home in Colorado to see |
| Feb 10, 2026 House | BILL | pass | Set your home in Colorado to see |
| Feb 3, 2026 Senate | Refer Senate Bill 26-009 to the Committee of the Whole. | pass | Set your home in Colorado to see |
Actions
- Jan 14, 2026 · Senate
Introduced In Senate - Assigned to Finance - Feb 3, 2026 · Senate
Senate Committee on Finance Refer Unamended to Senate Committee of the Whole - Feb 6, 2026 · Senate
Senate Second Reading Laid Over to 02/09/2026 - No Amendments - Feb 9, 2026 · Senate
Senate Second Reading Passed - No Amendments - Feb 10, 2026 · Senate
Senate Third Reading Passed - No Amendments - Feb 11, 2026 · House
Introduced In House - Assigned to Finance - Mar 5, 2026 · House
House Committee on Finance Refer Amended to House Committee of the Whole - Mar 10, 2026 · House
House Second Reading Laid Over Daily - No Amendments - Mar 31, 2026 · House
House Second Reading Special Order - Passed with Amendments - Committee, Floor - Apr 1, 2026 · House
House Third Reading Laid Over Daily - No Amendments - Apr 2, 2026 · House
House Third Reading Passed - No Amendments - Apr 6, 2026 · Senate
Senate Considered House Amendments - Result was to Concur - Repass - Apr 7, 2026 · Senate
Signed by the President of the Senate - Apr 7, 2026 · House
Signed by the Speaker of the House - Apr 8, 2026
Sent to the Governor - Apr 20, 2026
Governor Signed