Charitable Organization State Sales & Use Tax
Sponsored By: Julie McCluskie (Democratic), Marc Snyder (Democratic), Rebekah Stewart (Democratic), William Lindstedt (Democratic)
Signed by Governor
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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
Governor Signed
4/20/2026HouseSent to the Governor
4/8/2026HouseSigned by the President of the Senate
4/7/2026SenateSigned by the Speaker of the House
4/7/2026HouseSenate Considered House Amendments - Result was to Concur - Repass
4/6/2026SenateHouse Third Reading Passed - No Amendments
4/2/2026HouseHouse Third Reading Laid Over Daily - No Amendments
4/1/2026HouseHouse Second Reading Special Order - Passed with Amendments - Committee, Floor
3/31/2026HouseHouse Second Reading Laid Over Daily - No Amendments
3/10/2026HouseHouse Committee on Finance Refer Amended to House Committee of the Whole
3/5/2026HouseIntroduced In House - Assigned to Finance
2/11/2026HouseSenate Third Reading Passed - No Amendments
2/10/2026SenateSenate Second Reading Passed - No Amendments
2/9/2026SenateSenate Second Reading Laid Over to 02/09/2026 - No Amendments
2/6/2026SenateSenate Committee on Finance Refer Unamended to Senate Committee of the Whole
2/3/2026SenateIntroduced In Senate - Assigned to Finance
1/14/2026Senate
Bill Text
Engrossed
Final Act
Introduced
PA1
Reengrossed
Rerevised
Revised
Signed Act
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