Charitable Organization State Sales & Use Tax
Concerning the determination of whether an entity is a charitable organization for purposes of state sales and use tax.
Official status: Became Law
Prime sponsors
- William Lindstedt (Senate) — Prime Sponsor
- Marc Snyder (Senate) — Prime Sponsor
- Julie McCluskie (House) — Prime Sponsor
- Rebekah Stewart (House) — Prime Sponsor
Progress (from the official record)
Official summary
Official text — shown in English exactly as published by the official source. The official text controls.
Under existing law, charitable organizations are exempt from state sales and use tax. The definition of charitable organization for purposes of state sales and use tax includes criteria that mirror the federal definition of a 501(c)(3) organization. The act requires the department of revenue to presume that an organization that presents the department with a 501(c)(3) determination letter from the internal revenue service is a charitable organization for purposes of state sales and use tax. (Note: This summary applies to this bill as enacted.)
Status timeline
| Date | Location | Action |
|---|---|---|
| 01/14/2026 | Senate | Introduced In Senate - Assigned to Finance |
| 02/03/2026 | Senate | Senate Committee on Finance Refer Unamended to Senate Committee of the Whole |
| 02/06/2026 | Senate | Senate Second Reading Laid Over to 02/09/2026 - No Amendments |
| 02/09/2026 | Senate | Senate Second Reading Passed - No Amendments |
| 02/10/2026 | Senate | Senate Third Reading Passed - No Amendments |
| 02/11/2026 | House | Introduced In House - Assigned to Finance |
| 03/05/2026 | House | House Committee on Finance Refer Amended to House Committee of the Whole |
| 03/10/2026 | House | House Second Reading Laid Over Daily - No Amendments |
| 03/31/2026 | House | House Second Reading Special Order - Passed with Amendments - Committee, Floor |
| 04/01/2026 | House | House Third Reading Laid Over Daily - No Amendments |
| 04/02/2026 | House | House Third Reading Passed - No Amendments |
| 04/06/2026 | Senate | Senate Considered House Amendments - Result was to Concur - Repass |
| 04/07/2026 | Senate | Signed by the President of the Senate |
| 04/07/2026 | House | Signed by the Speaker of the House |
| 04/08/2026 | Governor | Sent to the Governor |
| 04/20/2026 | Governor | Governor Signed |
Recorded votes
- 03/05/2026 — House Finance: “Refer Senate Bill 26-009, as amended, to the Committee of the Whole.” — the motion passed on a vote of 8–3.
- 02/03/2026 — Senate Finance: “Refer Senate Bill 26-009 to the Committee of the Whole.” — the motion passed on a vote of 9–0.
Proposed amendments (6 proposed amendments)
| Amendment | Committee / floor hearing | Offered | Disposition | Official document |
|---|---|---|---|---|
| L.001 | Committee amendment — Finance (House) | 03/05/2026 | Passed | View official document |
| L.005 Sponsor: Representative DeGraaf | Floor amendment — Second Reading (House) | 03/31/2026 | Lost | View official document |
| L.007 Sponsor: Representative Richardson | Floor amendment — Second Reading (House) | 03/31/2026 | Lost | View official document |
| L.009 Sponsor: Representative Richardson | Floor amendment — Second Reading (House) | 03/31/2026 | Lost | View official document |
| L.008 Sponsor: Representative Richardson | Floor amendment — Second Reading (House) | 03/31/2026 | Lost | View official document |
| L.010 Sponsor: Representative Luck | Floor amendment — Second Reading (House) | 03/31/2026 | Passed | View official document |
Source: Colorado General Assembly (leg.colorado.gov) · Data as of
Full text
- Signed Act version (official PDF), 04/21/2026
- Final Act version (official PDF), 04/06/2026
- Rerevised version (official PDF), 04/02/2026
- Revised version (official PDF), 03/31/2026
- Reengrossed version (official PDF), 02/10/2026
- Engrossed version (official PDF), 02/09/2026
- Introduced version (official PDF), 01/14/2026
Official record
View SB26-009 on leg.colorado.gov
Source: Colorado General Assembly (leg.colorado.gov) · Data as of
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