SB 9: Charitable Organization State Sales & Use Tax - Colorado

Rerevised → Final Act · 3 edits · Apr 6, 2026

MINOR

The bill was finalized and signed into law, removing the 'Rerevised' status and adding the Governor's signature. The substantive policy content regarding the definition of a charitable organization for sales tax purposes remains identical to the previous version, including the rule that organizations with a 501(c)(3) letter are presumed to qualify.

Scope change

The bill's scope and applicability remain unchanged; it continues to define charitable organizations for state sales and use tax purposes.

TECHNICAL

Removed the 'Rerevised' header and the list of legislative sponsors, as these are no longer needed in the final enacted text.

Added the signatures of the Senate President, House Speaker, Secretary of the Senate, Chief Clerk of the House, and the Governor, finalizing the bill as law.

Adjusted the bill title and summary section to reflect the final act format, removing the disclaimer that the summary was unamended.

Revised → Rerevised · 2 edits · Apr 2, 2026

MINOR

The bill was rerevised to incorporate additional House co-sponsors and update the reading status to reflect that it passed the House without amendments on April 2, 2026. No substantive policy changes, funding adjustments, or scope modifications were identified in this version.

TECHNICAL

Added four new House co-sponsors: Clifford, Duran, Nguyen, and Rutinel.

Updated the House reading status to '3rd Reading Unamended' with a date of April 2, 2026.

Reengrossed → Revised · 3 edits · Mar 31, 2026

MINOR

The bill was reclassified from 'Reengrossed' to 'Revised' to reflect amendments adopted during the second reading in the Senate. The most significant substantive change is the addition of a new subsection (2.5) that explicitly prevents the Department of Revenue from reviewing whether an organization qualifies as a charitable organization if that status has changed due to a 501(c)(3) status alteration. Additionally, the effective date clause was updated to include a referendum petition process, allowing voters to block the act if filed within ninety days of the legislative session's end.

Scope change

The bill's scope was expanded to include a specific prohibition on the Department of Revenue reviewing changes in an organization's 501(c)(3) status, limiting the department's ability to audit or challenge charitable status based on such changes.

ENFORCEMENT

Added a new provision (subsection 2.5) that bars the Department of Revenue from reviewing an organization's charitable status if the change resulted from a loss or modification of 501(c)(3) status.

TIMELINE

Updated the effective date section to include a mechanism for voter referendum petitions, requiring public approval if a petition is filed within ninety days of the legislative session's conclusion.

TECHNICAL

Changed the document header from 'Reengrossed' to 'Revised' and updated the committee status to reflect amendments adopted on second reading in the Senate.

Engrossed → Reengrossed · 3 edits · Feb 10, 2026

MINOR

The bill text was reengrossed to include all amendments adopted in the House of Introduction, updating the title and sponsor list to reflect new co-sponsors. Additionally, the bill summary was updated to indicate that the current version is unamended at the third reading stage, with a new date of February 10, 2026, and a note that a future summary will be available for the reengrossed version.

TECHNICAL

The bill status changed from 'Engrossed' to 'Reengrossed' to reflect the inclusion of all House amendments.

New co-sponsors (Amabile, Coleman, Cutter, Gonzales J., Jodeh, Kolker, Marchman, Michaelson Jenet, Roberts, Wallace, Weissman) were added to the Senate sponsorship list.

The bill summary was updated to state it applies to the unamended version as of February 10, 2026, and directs users to a future summary for the reengrossed version.

Introduced → Engrossed · 1 edit · Feb 9, 2026

MINOR

The bill has progressed from its initial introduction to an engrossed version, meaning it has been amended and approved by both legislative chambers. The primary change is a technical update to the page numbering in the header, changing the bill number format from 'SB26-009' to '009'. No substantive policy changes regarding charitable organization tax exemptions or definitions were made in this specific diff.

TECHNICAL

Page header numbering was updated to reflect the bill's current status as an engrossed version with amendments.

Charitable Organization State Sales & Use Tax

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