Released April 1, 2021.
Colorado retailers are advised pursuant to sections 39-26-104(3)(c)(III)(B) and 39-26-105.2(2), C.R.S., that the Geographic Information System (GIS) described in those sections is now online and available for retailers to use in determining the jurisdictions to which tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The GIS is part of the new Sales and Use Tax System (SUTS). Retailers must take the following actions by July 1, 2021:
Retailers currently using origin sourcing will find resources for transitioning to destination sourcing on our website, including:
Beginning July 1, 2021, all retailers will be required to apply the destination sourcing rules. The Department does not have the authority to grant exceptions to these rules. All retailers are encouraged to file sales tax returns for the state, state-administered local jurisdictions, and participating home-rule cities using SUTS. SUTS is a one-stop portal that will allow taxpayers to do all manner of tasks related to collecting and remitting sales and use tax in an easy, automated, and seamless fashion. The system has the following capabilities:
To access SUTS, or learn more about its capabilities, visit our website.