On July 1, 2017, Colorado’s long anticipated notice and reporting requirements for non-collecting retailers goes into effect. This law requires retailers that do not have sales tax nexus but make $100K or more in annual sales to Colorado customers to report transactions to the state as well as notify purchasers of their use tax obligation. The Colorado DOR recently sent interested parties, via email, a draft emergency rule explaining these requirements. Sovos is submitting comments to seek clarification on several issues. In particular, we have requested that Colorado explain whether wholesale sales count toward the $100k threshold. When further guidance is received, we will be sure to publish via this forum.