UPDATE 12/6/18 : The Grace Period has been Extended through May 31, 2019.
See the Colorado Department of Revenue (DOR) FAQs: Grace period and key facts
UPDATE 11/26/18: (OBSOLETE) The State-wide Colorado sales tax collection Grace Period automatically extended to March 31, 2018 is now available to both in-state and out-of-state Retailers. The Colorado Department of Revenue has made a change and has now included out-of-state retailers, but notes that noncollecting retailers must still abide by Colorado’s reporting requirements.
From the DOR’s FAQs:
What if I need more time to comply with the Dec. 1 deadline?
UPDATE 11/5/2018: (OBSOLETE)
The State-wide Colorado sales tax collection Grace Period automatically extended to March 31, 2018 is only for In-State Retailers per a response I received from the Colorado Department of Revenue.
I also received information on the source of document noted below. Loren Furman with the Colorado Chamber of Commerce (CACI) said it was a talking points document issued to Colorado Legislators.
Original Blog:
The Colorado Department of Revenue issued a notice about their recent Emergency Rules on Economic Nexus/ Wayfair and Sourcing which now require state-wide collection of all DOR administered local jurisdictions’ sales tax.
I written about the Grace Period in a prior Blog, but the DOR has now issued the notice: CO-Sales_Tax_Changes_Leg 2 10-26-18_Notice
It is still unclear that the Grace Period applies to out-of-state retailers. The DOR’s website for in-state vendors had first noted the Grace Period under and FAQ. There is no corresponding FAQ on the out-of-state retailer page. In a Colorado DOR meeting with CACI that I attended, the grace period was addressed for in-state retailers. The notice says “Who: All businesses that sell tangible goods to Colorado customers”, but it may have been sent only to in-state retailers.
I’ll provide an update when I’ve received clarification.