Colorado 2025 1st Special Session

Colorado House Bill HB1005

Introduced
8/21/25  
Refer
8/21/25  
Report Pass
8/21/25  
Refer
8/21/25  
Engrossed
8/23/25  
Refer
8/23/25  
Report Pass
8/24/25  
Refer
8/24/25  
Engrossed
8/26/25  
Engrossed
8/26/25  
Enrolled
8/26/25  

Caption

Eliminate State Sales Tax Vendor Fee

Impact

The removal of the vendor fee is projected to streamline the tax collection process, reducing confusion and easing administrative burdens on both retailers and the state. Supporters assert that this change will lead to a more straightforward and equitable system for all retailers, aligning them under the same standards when it comes to state-collected sales tax. While the bill anticipates a de minimis revenue gain from ending the vendor fee, the primary motivation lies in creating a uniform practice that treats all retailers similarly.

Summary

House Bill 1005 aims to eliminate the vendor fee that retailers are allowed to retain for collecting and remitting state sales tax. This fee was initially designed as a reimbursement mechanism for retailers, compensating them for their role in tax collection. However, the bill highlights that not all retailers benefit equally from this fee—particularly smaller retailers, which creates disparities in the system. By abolishing the vendor fee, the Colorado General Assembly intends to promote fairness and equality among retailers by eliminating a benefit that some receive while others do not.

Sentiment

Reactions to HB1005 suggest a cautious yet generally positive sentiment toward the elimination of the vendor fee. Proponents argue that it is a necessary step toward eliminating inequalities in tax collection obligations faced by retailers of varying sizes. On the other hand, there may be concerns about the potential financial impact on retailers who previously relied on this fee for their operational costs. However, the bill emphasizes that the fee's removal does not constitute a tax increase since it merely alters how pre-existing tax revenues are distributed.

Contention

One notable point of contention surrounding HB1005 is the concept of fairness in tax policy. Some critics may argue that removing the vendor fee compromises the financial support that smaller retailers previously enjoyed, potentially straining their operations. The bill's advocates counter this concern by emphasizing that it is not a tax policy change that would require voter approval under Colorado's tax laws. The debate centers around equitable treatment versus the need for financial support for retailers engaged in tax collection.

Companion Bills

No companion bills found.

Previously Filed As

CO SB018

Online Search of Sales & Use Tax

CO HB1131

Eliminate Student Cap at Colorado State University's Veterinary Program

CO HB1144

Repeal Retail Delivery Fees

CO SB259

Eliminate Destroyed Property Tax Reimbursement Program

CO SB272

Regional Transportation Authority Sales & Use Tax Exemption

CO HB1296

Tax Expenditure Adjustment

CO SB285

Updating Food Establishment Inspection Fees

CO HB1267

Support for Statewide Energy Strategies

CO SB046

Local Government Tax Audit Confidentiality Standards

CO HB1154

Communication Services People with Disabilities Enterprise

Similar Bills

No similar bills found.