Colorado Extends Grace Period for New Destination Sourcing Rules

Alex Samuel
December 17, 2018

The Colorado Department of Revenue ("the Department") has just issued a "News Release" that has extended their grace period for in-state and out-of-state retailers from the current March 31, 2019 deadline to May 31, 2019. The Department previously indicated that retailers that do not collect sales tax during the grace period must still comply with Colorado’s reporting statute (C.R.S. § 39-21-112(3.5)) which requires non-collecting retailers to provide certain notices to Colorado purchasers as well as to the Department of Revenue. The Department had also previously stated that the reporting requirements for retailers that do not collect tax during the grace period will be strictly enforced. This news release does not rescind these previous statements regarding the reporting statute.

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Alex Samuel

Alex Samuel is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Alex focuses on enterprise sales tax issues arising in various domestic and international jurisdictions. Prior to Sovos, Alex worked as an attorney at New Hampshire Legal Assistance. Alex is a member of the New Hampshire and Massachusetts Bars, earned his B.S. from the University of Minnesota and his J.D./LL.M from the University of New Hampshire School of Law.
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