Current law prohibits the sale or distribution of products in certain product categories on and after certain dates (product phaseout timeline) if the products contain intentionally added perfluoroalkyl and polyfluoroalkyl chemicals (PFAS chemicals). The act changes current law by: On and after January 1, 2025, prohibiting the sale or distribution of certain outdoor apparel intended for extreme or extended use in severe wet conditions (outdoor apparel for severe wet conditions) that contains intentionally added PFAS chemicals unless the product is accompanied by a disclosure that states that the product contains intentionally added PFAS chemicals (disclosure requirement); On and after January 1, 2026, as part of the product phaseout timeline, banning the sale or distribution of cleaning products that are not medical floor maintenance products, cookware, dental floss, menstruation products, and ski wax that contain intentionally added PFAS chemicals; On and after January 1, 2028, as part of the product phaseout timeline, repealing the disclosure requirement and banning the sale or distribution of medical floor maintenance products, textile articles, outdoor apparel for severe wet conditions, and food equipment intended primarily for use in commercial settings that contain intentionally added PFAS chemicals; and On and after January 1, 2026, prohibiting a person from installing artificial turf that contains intentionally added PFAS chemicals on any portion of property in the state. APPROVED by Governor May 1, 2024 EFFECTIVE May 1, 2024(Note: This summary applies to this bill as enacted.)
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Under current law, the department of revenue (department) administers, collects, and enforces the local sales or use tax that a statutory local government or a special district imposes and, if requested, administers, collects, and enforces any such tax that a home rule jurisdiction imposes. The statutes that govern the administration, collection, and enforcement of these local sales or use taxes are located in multiple titles of the Colorado Revised Statutes. The act revises, modernizes, and harmonizes the separate statutes that govern the state administration of local sales or use tax by creating new parts 2 and 3 in article 2 of title 29. In general, the act makes clear that the department collects, administers, and enforces a local government sales or use tax in the same manner as it collects, administers, and enforces the state sales tax. The act: Requires a statutory local government, special district, or requesting home rule jurisdiction that imposes a new sales or use tax, makes a change to its existing sales or use tax, or changes its geographical boundaries by ordinance, resolution, or election to provide the department written notice within specified deadlines and establishes the applicability dates for such events; Requires each statutory local government, special district, and requesting home rule jurisdiction to designate one or more liaisons to coordinate with the department regarding the collection of its sales or use tax; Establishes a dispute resolution process when the local sales or use tax that is administered, collected, and enforced by the department is paid erroneously to the state or to the wrong statutory local government, special district, or home rule jurisdiction; Makes clear that a vendor who uses the department's geographic information system (GIS) database to determine the jurisdictions to which statutory local government, special district, or requesting home rule jurisdiction tax is owed is held harmless for any tax, charge, or fee liability that would otherwise be due solely as a result of an error or omission in the GIS database data; Clarifies that a statutory local government, special district, or requesting home rule jurisdiction may allow a retailer that collects and remits its sales or use tax to retain a percentage of the amount remitted to cover the vendors' expenses in collecting and remitting the statutory local government, special district, or requesting home rule jurisdiction's sales or use tax, but specifies that the statutory local government, special district, or requesting home rule jurisdiction may not impose a limit on the amount retained; Modifies the relief available under the provisions for local dispute resolution for sales or use taxes asserted by the local government to reflect the availability of the department's GIS database for accurately sourcing sales; and Makes conforming amendments for the collection, administration, enforcement, and distribution of statutory local government, special district, and requesting home rule jurisdiction sales or use taxes. APPROVED by Governor May 1, 2024 EFFECTIVE July 1, 2025(Note: This summary applies to this bill as enacted.)
The department of revenue (department) owns, maintains, and provides to vendors a GIS database that enables vendors to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The act establishes that any vendor that properly uses and reasonably relies on the information in the GIS database to determine the tax rate and local taxing jurisdictions to which sales or use tax is owed is held harmless in an audit by a local taxing jurisdiction for an underpayment of or failure to remit a tax, charge, or fee if the underpayment or failure to pay results solely from an error or omission in the GIS database data. The act requires the department to update the GIS database within 30 days after receipt of updated or corrected information from a local taxing jurisdiction, provide a reasonably convenient method for a local taxing jurisdiction to report an error in the GIS database data, and ensure that the jurisdictional boundaries and tax rates data is at least 95% accurate. APPROVED by Governor April 19, 2024 EFFECTIVE April 19, 2024(Note: This summary applies to this bill as enacted.)
The act requires local taxing jurisdictions, which are limited to jurisdictions for which the department of revenue does not collect, administer, and enforce a local lodging tax, to apply the same reporting requirements or standards to an accommodation's intermediary as to a marketplace facilitator that is obligated to collect and remit a local lodging tax. The act prohibits local taxing jurisdictions from requiring additional reporting information from an accommodation's intermediary. The act also prohibits a local taxing jurisdiction that has passed an applicable marketplace facilitator law from auditing a marketplace facilitator for sales facilitated by the marketplace at any time other than when the marketplace facilitator is filing tax returns with the local taxing jurisdiction. The act does not prohibit a local taxing jurisdiction from requesting information maintained by an accommodation's intermediary that is in connection with an audit related to a local lodging tax or from requesting and obtaining additional information or data from a marketplace facilitator or accommodation's intermediary to be provided on a voluntary basis or prohibit a home rule municipality, for purposes unrelated to the administration of local taxes, from passing an ordinance regulating a marketplace facilitator or an accommodation's intermediary, including an ordinance governing the issuance of information or data by a marketplace facilitator or accommodation's intermediary to the home rule city. APPROVED by Governor April 19, 2024 EFFECTIVE January 1, 2025(Note: This summary applies to this bill as enacted.)
In 2021, the general assembly enacted Senate Bill 21-190, concerning additional protection of data relating to personal privacy, which established the "Colorado Privacy Act" (privacy act) as part of the "Colorado Consumer Protection Act". The privacy act protects the privacy of individuals' personal data by establishing certain requirements for entities that process personal data. The privacy act also describes certain rights that consumers may exercise regarding the processing of their personal data. The privacy act includes additional protections for sensitive data. For the purposes of the privacy act, the act expands the definition of "sensitive data" to include biological data, which is data generated by the technological processing, measurement, or analysis of an individual's biological, genetic, biochemical, physiological, or neural properties, compositions, or activities or of an individual's body or bodily functions, which data is used or intended to be used, singly or in combination with other personal data, for identification purposes. Biological data includes neural data, which is information that is generated by the measurement of the activity of an individual's central or peripheral nervous systems and that can be processed by or with the assistance of a device. APPROVED by Governor April 17, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The executive director of the department of revenue (executive director) has been authorized to permit taxpayers that remit sales and use tax to the department of revenue and whose monthly tax collected is less than $300 to make returns and pay taxes at quarterly intervals. The act increases this threshold amount from $300 to $600 for returns that must be filed on or after January 1, 2025, and allows the executive director to further increase the threshold amount by rule for returns that must be filed on or after January 1, 2026. The act prohibits home rule cities, towns, and city and counties that collect their own sales and use taxes and do not use the electronic sales and use tax simplification system administered by the department of revenue from collecting sales and use tax from a retailer that does not have physical presence in the state unless the retailer elects to collect and remit sales and use tax or enters into a voluntary collection agreement with a home rule city, town, or city and county. For the 2024-25 state fiscal year, $17,200 is appropriated from the general fund to the department of revenue for the implementation of the act. APPROVED by Governor April 4, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
Current law permits a community college or local district college to develop and implement minimum graduation requirements for a high school diploma. The act gives that authority to the state board of community colleges and occupational education and a local district college board of trustees. The act authorizes the department of education (department) to roll forward unexpended and unencumbered money appropriated to the department from the general fund for the 2023-24 and 2024-25 state fiscal years for the adult education and literacy grant program (program). The money is available to the department for the program through the 2028-29 state fiscal year, at which time it reverts to the general fund. APPROVED by Governor March 6, 2024 EFFECTIVE March 6, 2024(Note: This summary applies to this bill as enacted.)
As part of an effort to simplify the sales and use tax system, the department of revenue (department) created the electronic sales and use tax simplification system (SUTS), which is a one-stop portal designed to facilitate the collection and remittance of sales and use tax. As soon as possible, but no later than January 1, 2025, the act requires the department to modify SUTS: To populate a local account number on all returns and summary reports, if the retailer filing the return has a number and provides the number in SUTS; By developing a simplified user interface for filing returns as an alternative to the current spreadsheet method; To provide retailers with a bulk testing option for address files; and To include additional use taxes, additional information about deductions, filtering options, and certain tabs. With the exception of charges for payments by credit cards, the act prohibits the department from imposing a convenience fee or any other type of charge for a payment through SUTS and from passing those charges on to local taxing jurisdictions. The act also requires the department to: Create a campaign to promote SUTS for the purpose of increasing the awareness, participation, and compliance by retailers and local taxing jurisdictions; and Solicit and consider feedback from interested stakeholders about enhancements to SUTS that lead to greater local taxing jurisdiction participation and greater compliance by retailers. APPROVED by Governor June 5, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)
The act implements some of the recommendations of the department of regulatory agencies, as contained in the department's sunset review of the "Pesticide Applicators' Act", and makes additional modifications to the "Pesticide Applicators' Act as follows: Sections 1 and 2 of the act continue the "Pesticide Applicators' Act" for 11 years, until September 1, 2034; Section 3 updates the statutory definition of "use" to align with the federal definition adopted by the federal environmental protection agency; The commissioner of agriculture (commissioner) maintains a registry of pesticide-sensitive persons (registry) whose residences are listed in the registry. If a commercial, registered limited commercial, or registered public applicator (applicator) applies a pesticide near the residence of a pesticide-sensitive person included in the registry, the applicator is required to take reasonable actions to notify the pesticide-sensitive person of the pesticide application. Section 4 authorizes a pesticide-sensitive person to apply for inclusion of the person's primary work or school address in the registry as well. In addition, section 4 authorizes an applicator to provide electronic notice to pesticide-sensitive persons. Section 4 also requires that, on or before July 1, 2024, the department of agriculture (department) develop a searchable database of all properties that abut or are entirely located within 250 feet of a residential property listed on the registry for applicators to search. If an applicator will apply pesticides on a property included in the searchable database, the applicator is required to notify the relevant pesticide-sensitive person of the pesticide application. Section 5 increases the maximum civil penalty for a violation of the act from $1,000 to $2,500 for the first violation, which results in the possibility of a maximum civil penalty of $5,000 for a second violation; Section 6 requires that money collected for civil penalties imposed under the "Pesticide Applicators' Act" be credited to the general fund; Section 7 requires the commissioner to publish and periodically update information on the department's website about pesticide applicators' licensing and registration; Section 8 requires the commissioner to establish an online complaint process; Section 9 limits the number of terms that members of the advisory committee, appointed by the state agricultural commission to advise the commissioner, may serve to 2 terms, but allows a member representing the Colorado state university agricultural experiment station or extension service (CSU) or the Colorado department of public health and environment (CDPHE) to serve on the advisory committee for unlimited terms during the duration of the member's employment with CSU or CDPHE; and Sections 10 to 12 amends statutes governing local governments to mirror the language in the "Pesticide Applicators' Act" requiring a local government that adopts an ordinance about pesticides to submit information about the ordinance to the commissioner. Section 13 appropriates $72,150 for the 2023-24 state fiscal year from the plant health, pest control, and environmental protection cash fund to the department, which money is reappropriated to the office of information technology in the office of the governor to provide information technology services to the department. APPROVED by Governor June 5, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die.(Note: This summary applies to this bill as enacted.)
Current law requires adult education providers (providers) that participate in the department of education's (department) adult education and literacy grant program (program) to offer eligible adults basic education in literacy and numeracy that leads to additional skills acquisition, postsecondary credential attainment, and employment. The act adds "digital literacy" to the basic education offered to eligible adults and adds that an eligible adult may earn a high school diploma or equivalency certificate. The act describes services that providers may offer to eligible adults, which include in-person or online instruction, the development of learning plans, coaching, and mentorship. The act amends the reporting requirements for providers of the program, including that administrative costs not exceed 10% of the awarded funds. The act permits the office within the department that is responsible for adult education to use data matching with relevant state agencies to determine post-program participation outcomes. The act allows community colleges, area technical colleges, and local district colleges (colleges) to develop and implement minimum graduation requirements for a high school diploma based on the high school graduation requirements of a school district within the geographic area of the colleges. Colleges are required to award a high school diploma to a student who successfully completes the high school graduation requirements implemented by the colleges. The act appropriates $2 million from the general fund to the department for the program. APPROVED by Governor June 2, 2023 EFFECTIVE June 2, 2023 (Note: This summary applies to this bill as enacted.)