SB22-032 In order to enable the streamlining of the imposition, collection, and administration of sales and use taxes imposed by local taxing jurisdictions on retail sales made by retailers that have a state standard retail license and either do not have physical presence in a local taxing jurisdiction or have only incidental physical presence in a local taxing jurisdiction through the streamlining of application requirements for and elimination of fees for local general business licenses…

Many of Colorado's 70 self-collecting Home-rule cities in Colorado have adopted the CML's Model Ordinance regarding Economic Nexus that is applicable to out-of-state Sellers.  Colorado Springs, Denver, Fort Collins, Golden, Northglenn, and Pueblo are a few examples. ...

H.B. 22-1027 Extends Small Business Exemption from Sales Tax Destination Sourcing, but even for those that qualify, be aware of “In-state” Economic Nexus too.

Colorado is arguably the most difficult state for handling sales and use tax.  This blog covers Industry specific and generally problematic issues.