Colorado recently enacted SB 25 which revises separate statutes governing local sales and use tax administration by the state into a single statute. Among the unification adjustments, the legislation requires local governments which make changes to their sales and use taxes to provide the Colorado Department of Revenue (DOR) written notice ahead of the change. Additionally, the new law requires local governments to designate at least one liaison to coordinate with the DOR regarding sales and use tax collection. The legislation is effective July 1, 2025.
Further information regarding the enacted legislation may be found here.
