SB26-128 · Bill · 2026 Regular Session · Colorado

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

2 proposed amendments

Prime sponsors

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

Every recorded action on SB26-128, oldest first
DateLocationAction
02/25/2026SenateIntroduced In Senate - Assigned to Finance
03/17/2026SenateSenate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole
03/20/2026SenateSenate Second Reading Laid Over to 03/23/2026 - No Amendments
03/23/2026SenateSenate Second Reading Laid Over to 03/24/2026 - No Amendments
03/24/2026SenateSenate Second Reading Passed with Amendments - Committee
03/25/2026SenateSenate Third Reading Passed - No Amendments
03/25/2026HouseIntroduced In House - Assigned to Finance
04/06/2026HouseHouse Committee on Finance Refer Amended to House Committee of the Whole
04/09/2026HouseHouse Second Reading Laid Over Daily - No Amendments
04/13/2026HouseHouse Second Reading Special Order - Passed with Amendments - Committee
04/14/2026HouseHouse Third Reading Laid Over Daily - No Amendments
04/16/2026HouseHouse Third Reading Passed - No Amendments
04/17/2026SenateSenate Considered House Amendments - Result was to Concur - Repass
04/22/2026SenateSigned by the President of the Senate
04/22/2026HouseSigned by the Speaker of the House
04/23/2026GovernorSent to the Governor
05/04/2026GovernorGovernor Signed

Recorded votes

Proposed amendments (2 proposed amendments)

Amendments proposed to SB26-128, oldest first
AmendmentCommittee / floor hearingOfferedDispositionOfficial document
L.001Committee amendment — Finance (Senate)03/17/2026PassedView official document
L.002Committee amendment — Finance (House)04/06/2026PassedView official document

Source: Colorado General Assembly (leg.colorado.gov) · Data as of

Full text

Official record

View SB26-128 on leg.colorado.gov

Source: Colorado General Assembly (leg.colorado.gov) · Data as of

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Source: Colorado General Assembly (leg.colorado.gov) · Data as of

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