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.)
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Water Resources and Agriculture Review Committee. Under current law, when certain conditions exist, a district court may establish conservancy districts for the conservation, development, utilization, and disposal of water for agricultural, municipal, and industrial uses. Section 1 of the bill allows conservancy districts to conserve, develop, utilize, or dispose of water for commercial uses as well. Section 2 authorizes the board of directors of a conservancy district to: Submit and participate in a plan for augmentation for the benefit of water rights and wells within and outside of the boundaries of the conservancy district; Contract with water users within and outside of the conservancy district for the provision of services; Exercise certain powers concerning the management, control, delivery, use, and distribution of water in conjunction with a plan for augmentation; In conjunction with sections 4 and 5 , establish a water activity enterprise, which is a government-run business, for the purpose of pursuing or continuing water activities; and Sell, lease, or otherwise dispose of the use of water or capacity in works by term contracts or by contracts for the perpetual use of the water or works to certain entities. Section 3 authorizes a conservancy district to: Enter into long-term contracts with public and private entities for the accomplishment of functions of the conservancy district; and Avail itself of aid, assistance, and cooperation from the federal government, the state government, and local governments. Sections 4 and 5 allow a conservancy district to establish a water activity enterprise, which is a business that receives less than 10% of its annual revenues in grants from all Colorado state and local governments combined, is authorized to issue its own revenue bonds, and is excluded from the provisions of the "Taxpayer's Bill of Rights" in the state constitution.(Note: This summary applies to this bill as introduced.)
The autism treatment fund was repealed in 2023, but transfers to the autism treatment fund continue until July 1, 2025. The act retroactively discontinues transfers to the autism treatment fund that occur after the 2022-23 fiscal year. On June 30, 2024, the act requires the state treasurer to transfer any balance remaining in the autism treatment fund to the tobacco litigation settlement cash fund. APPROVED by Governor March 6, 2024 EFFECTIVE March 6, 2024(Note: This summary applies to this bill as enacted.)
The act requires the state treasurer to transfer $2.5 million from the general fund to the judicial collection enhancement fund on April 1, 2024. APPROVED by Governor February 27, 2024 EFFECTIVE February 27, 2024(Note: This summary applies to this bill as enacted.)
The new twenty-third judicial district exists beginning January 7, 2025. The act makes changes so that the judicial district drug offender treatment board and the local juvenile services planning committee may begin work before the new judicial district exists. APPROVED by Governor February 27, 2024 EFFECTIVE February 27, 2024(Note: This summary applies to this bill as enacted.)
Under current law, there is a community crime victims grant program (program) and associated cash fund (cash fund) that provides funding for support services to crime victims. The act reduces the current general fund appropriation for the program by $4 million and requires that $4 million be transferred from the general fund to the cash fund. The act appropriates $1 million in fiscal year 2023-24 to the department of public health and environment from the cash fund for the program. The act exempts the cash fund from the statutory reserve limit and makes the cash fund subject to annual appropriations. APPROVED by Governor February 27, 2024 EFFECTIVE February 27, 2024(Note: This summary applies to this bill as enacted.)
The act requires the following transfers to be made on April 1, 2024: $18,971,100 from the general fund to the capital construction fund; and $3,275,000 from the preschool programs cash fund to the information technology capital account of the capital construction fund. APPROVED by Governor February 27, 2024 EFFECTIVE February 27, 2024(Note: This summary applies to this bill as enacted.)
The act authorizes the department of health care policy and financing (state department) to suspend the enrollment of a medicaid and children's basic health plan (programs) provider only if the state department identifies that the provider is participating in an alleged and ongoing organized crime or organized fraud scheme (scheme) that impacts the programs and if the state department documents in writing that at least 3 of the following factors are met: The provider has been enrolled in the programs for less than 3 years; At least 3 providers are involved in the scheme; The collective billing amount identified in the scheme exceeds $1 million; The provider's billing indicates a pattern of abuse or noncompliance; The volume of claims or billing amount has increased at a significant rate and there is no other reasonable explanation for the increase; The federal centers for medicare and medicaid services has approved a provider enrollment moratorium for the provider type involved in the scheme; or The state department has notified law enforcement of the scheme. The state department is required to notify the provider of the suspension in writing, including the reasons for the suspension. The state department may suspend a provider's enrollment for an initial period of 6 months while the state department conducts a review of the scheme. After the state department's review is complete, the state department must reinstate the provider's enrollment if the department determines the provider did not engage in a scheme. If the state department's review cannot be completed during the initial 6-month period, the state department may extend the review period in additional 6-month increments if the state department documents in writing the necessity for extending the review. APPROVED by Governor February 20, 2024 EFFECTIVE February 20, 2024(Note: This summary applies to this bill as enacted.)