ColoradoSB26-0092026 Regular SessionSenateWALLET

Charitable Organization State Sales & Use Tax

Sponsored By: Julie McCluskie (Democratic), Marc Snyder (Democratic), Rebekah Stewart (Democratic), William Lindstedt (Democratic)

Signed by Governor

Fiscal Policy & Taxes

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Nonprofits presumed charities for sales tax

The law updates who counts as a charitable organization for Colorado sales and use tax. A nonprofit that shows an IRS 501(c)(3) determination letter is presumed to qualify, and the Department of Revenue cannot use a change in that federal status alone to presume it does not qualify. To qualify, groups must be organized and run only for public purposes such as religious, charitable, scientific, literary, educational, or testing for public safety; fostering amateur sports without providing facilities or equipment; or preventing cruelty to children or animals. They cannot let earnings benefit private people, do substantial lobbying, or take part in political campaigns. The law takes effect immediately under the safety clause.

Sponsors & Cosponsors

Sponsors

  • Julie McCluskie

    Democratic • House

  • Marc Snyder

    Democratic • Senate

  • Rebekah Stewart

    Democratic • House

  • William Lindstedt

    Democratic • Senate

Cosponsors

  • Chad Clifford

    Democratic • House

  • Kenny Nguyen

    Democratic • House

  • Monica Duran

    Democratic • House

  • Manny Rutinel

    Democratic • House

  • Chris Kolker

    Democratic • Senate

  • Dylan Roberts

    Democratic • Senate

  • Iman Jodeh

    Democratic • Senate

  • Judy Amabile

    Democratic • Senate

  • James Coleman

    Democratic • Senate

  • Julie Gonzales

    Democratic • Senate

  • Janice Marchman

    Democratic • Senate

  • Katie Wallace

    Democratic • Senate

  • Lisa Cutter

    Democratic • Senate

  • Mike Weissman

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Governor Signed

    4/20/2026House
  2. Sent to the Governor

    4/8/2026House
  3. Signed by the President of the Senate

    4/7/2026Senate
  4. Signed by the Speaker of the House

    4/7/2026House
  5. Senate Considered House Amendments - Result was to Concur - Repass

    4/6/2026Senate
  6. House Third Reading Passed - No Amendments

    4/2/2026House
  7. House Third Reading Laid Over Daily - No Amendments

    4/1/2026House
  8. House Second Reading Special Order - Passed with Amendments - Committee, Floor

    3/31/2026House
  9. House Second Reading Laid Over Daily - No Amendments

    3/10/2026House
  10. House Committee on Finance Refer Amended to House Committee of the Whole

    3/5/2026House
  11. Introduced In House - Assigned to Finance

    2/11/2026House
  12. Senate Third Reading Passed - No Amendments

    2/10/2026Senate
  13. Senate Second Reading Passed - No Amendments

    2/9/2026Senate
  14. Senate Second Reading Laid Over to 02/09/2026 - No Amendments

    2/6/2026Senate
  15. Senate Committee on Finance Refer Unamended to Senate Committee of the Whole

    2/3/2026Senate
  16. Introduced In Senate - Assigned to Finance

    1/14/2026Senate

Bill Text

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