Sales & Use Tax Destination Management Company
Concerning a sales and use taxation exemption on certain fees charged by destination management companies.
Official status: Became Law
Prime sponsors
- Marc Snyder (Senate) — Prime Sponsor
- Barbara Kirkmeyer (Senate) — Prime Sponsor
- Meghan Lukens (House) — Prime Sponsor
- Yara Zokaie (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.
The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition. (Note: This summary applies to this bill as enacted.)
Status timeline
| Date | Location | Action |
|---|---|---|
| 02/25/2026 | Senate | Introduced In Senate - Assigned to Finance |
| 03/17/2026 | Senate | Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 03/20/2026 | Senate | Senate Second Reading Laid Over to 03/23/2026 - No Amendments |
| 03/23/2026 | Senate | Senate Second Reading Laid Over to 03/24/2026 - No Amendments |
| 03/24/2026 | Senate | Senate Second Reading Passed with Amendments - Committee |
| 03/25/2026 | Senate | Senate Third Reading Passed - No Amendments |
| 03/25/2026 | House | Introduced In House - Assigned to Finance |
| 04/06/2026 | House | House Committee on Finance Refer Amended to House Committee of the Whole |
| 04/09/2026 | House | House Second Reading Laid Over Daily - No Amendments |
| 04/13/2026 | House | House Second Reading Special Order - Passed with Amendments - Committee |
| 04/14/2026 | House | House Third Reading Laid Over Daily - No Amendments |
| 04/16/2026 | House | House Third Reading Passed - No Amendments |
| 04/17/2026 | Senate | Senate Considered House Amendments - Result was to Concur - Repass |
| 04/22/2026 | Senate | Signed by the President of the Senate |
| 04/22/2026 | House | Signed by the Speaker of the House |
| 04/23/2026 | Governor | Sent to the Governor |
| 05/04/2026 | Governor | Governor Signed |
Recorded votes
- 04/06/2026 — House Finance: “Refer Senate Bill 26-128, as amended, to the Committee of the Whole.” — the motion passed on a vote of 9–1.
- 03/17/2026 — Senate Finance: “Refer Senate Bill 26-128, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar.” — the motion passed on a vote of 9–0.
Proposed amendments (2 proposed amendments)
| Amendment | Committee / floor hearing | Offered | Disposition | Official document |
|---|---|---|---|---|
| L.001 | Committee amendment — Finance (Senate) | 03/17/2026 | Passed | View official document |
| L.002 | Committee amendment — Finance (House) | 04/06/2026 | Passed | View official document |
Source: Colorado General Assembly (leg.colorado.gov) · Data as of
Full text
- Signed Act version (official PDF), 05/05/2026
- Final Act version (official PDF), 04/20/2026
- Rerevised version (official PDF), 04/16/2026
- Revised version (official PDF), 04/13/2026
- Reengrossed version (official PDF), 03/25/2026
- Engrossed version (official PDF), 03/24/2026
- Introduced version (official PDF), 02/25/2026
Official record
View SB26-128 on leg.colorado.gov
Source: Colorado General Assembly (leg.colorado.gov) · Data as of
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