Residents Of Bordering States Sales Tax Exemption

Under current law, the sales tax exemption for sales to residents of bordering states without retail sales taxes exempts from state sales tax all retail sales made within 20 miles of the Colorado border to residents of states that border Colorado and do not have a retail sales tax, so long as those residents are in Colorado for the primary purpose of making the purchase. The act repeals this exemption. (Note: This summary applies to this bill as enacted.)