# Colorado SB26-128: Sales & Use Tax Destination Management Company Colorado SB26-128, Sales & Use Tax Destination Management Company, is a 2026 Regular Session Senate bill sponsored by Barbara Kirkmeyer (Republican), Marc Snyder (Democratic), Meghan Lukens (Democratic) and 1 others; status signed, last action 2026-05-04 (Governor Signed) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/CO-SB26-128-2026A - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Colorado SB26-128 - State: Colorado - Session: 2026 Regular Session - Title: Sales & Use Tax Destination Management Company - Status: signed - Chamber: Senate - Introduced: 2026-02-25 - Last action: 2026-05-04, Governor Signed - Sponsors: Barbara Kirkmeyer (Republican), Marc Snyder (Democratic), Meghan Lukens (Democratic), Yara Zokaie (Democratic) - Cosponsors: 15 - Subjects: Fiscal Policy & Taxes - Touches household money: no - Roll calls: 6 (153 yes, 32 no in all) - Economic provisions PRIA read: 1 ## Summary No summary available. ## Bill overview: provisions PRIA read - Tax break for Colorado event clients: benefit, low. From July 1, 2027, through December 31, 2032, Colorado sales and use tax does not apply to qualifying destination management fees. This covers fees charged together or by service for services directly provided or arranged while creating and planning an event. Eligible companies must primarily provi… ## Sponsors and cosponsors - Sponsor: Barbara Kirkmeyer (Republican), Senate - Sponsor: Marc Snyder (Democratic), Senate - Sponsor: Meghan Lukens (Democratic), House - Sponsor: Yara Zokaie (Democratic), House - Cosponsor: Bob Marshall (Democratic), House - Cosponsor: Julie McCluskie (Democratic), House - Cosponsor: Ryan Gonzalez (Republican), House - Cosponsor: Byron Pelton (Republican), Senate - Cosponsor: Cleave Simpson (Republican), Senate - Cosponsor: Dylan Roberts (Democratic), Senate - Cosponsor: James Coleman (Democratic), Senate - Cosponsor: Janice Marchman (Democratic), Senate - Cosponsor: Kyle Mullica (Democratic), Senate - Cosponsor: Lisa Frizell (Republican), Senate - Cosponsor: Larry Liston (Republican), Senate - Cosponsor: Marc Catlin (Republican), Senate - Cosponsor: Rod Pelton (Republican), Senate - Cosponsor: Scott Bright (Republican), Senate - Cosponsor: William Lindstedt (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-17 | Senate | House amendments: Repass | pass | 28 | 7 | | | 2026-04-17 | Senate | House amendments: Concur | pass | 34 | 1 | | | 2026-04-16 | House | Third reading: Bill | pass | 46 | 15 | | | 2026-04-06 | House | Refer Senate Bill 26-128, as amended, to the Committee of the Whole. | pass | 9 | 1 | | | 2026-03-25 | Senate | Third reading: Bill | pass | 27 | 8 | | | 2026-03-17 | Senate | Refer Senate Bill 26-128, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | pass | 9 | 0 | | ## Actions (17) - 2026-05-04: Governor Signed (House) - 2026-04-23: Sent to the Governor (House) - 2026-04-22: Signed by the President of the Senate (Senate) - 2026-04-22: Signed by the Speaker of the House (House) - 2026-04-17: Senate Considered House Amendments - Result was to Concur - Repass (Senate) - 2026-04-16: House Third Reading Passed - No Amendments (House) - 2026-04-14: House Third Reading Laid Over Daily - No Amendments (House) - 2026-04-13: House Second Reading Special Order - Passed with Amendments - Committee (House) - 2026-04-09: House Second Reading Laid Over Daily - No Amendments (House) - 2026-04-06: House Committee on Finance Refer Amended to House Committee of the Whole (House) - 2026-03-25: Senate Third Reading Passed - No Amendments (Senate) - 2026-03-25: Introduced In House - Assigned to Finance (House) - 2026-03-24: Senate Second Reading Passed with Amendments - Committee (Senate) - 2026-03-23: Senate Second Reading Laid Over to 03/24/2026 - No Amendments (Senate) - 2026-03-20: Senate Second Reading Laid Over to 03/23/2026 - No Amendments (Senate) - 2026-03-17: Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole (Senate) - 2026-02-25: Introduced In Senate - Assigned to Finance (Senate) ## Bill text - Engrossed: [PDF](https://leg.colorado.gov/bill_files/113653/download) - Final Act: [PDF](https://leg.colorado.gov/bill_files/114942/download) - House Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/114249/download) - Introduced: [PDF](https://leg.colorado.gov/bill_files/112615/download) - Reengrossed: [PDF](https://leg.colorado.gov/bill_files/113690/download) - Rerevised: [PDF](https://leg.colorado.gov/bill_files/114793/download) - Revised: [PDF](https://leg.colorado.gov/bill_files/114501/download) - Senate Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/113449/download) - Signed Act: [PDF](https://leg.colorado.gov/bill_files/115755/download) ## Related bills - HB26-1298: Background Checks for Child Welfare Placements (signed) - HB26-1250: Procedures Related to Civil Asset Forfeiture (signed) - HB26-1414: Medical Record Requests (signed) - HB26-1430: Transportation Funding Adjustments (signed) - SB26-155: Increase Access Homeowner's Insurance Enterprise (signed) - HB26-1429: County Administration Public Assistance Programs (signed) ## Sources - [Engrossed (PDF)](https://leg.colorado.gov/bill_files/113653/download) - [Final Act (PDF)](https://leg.colorado.gov/bill_files/114942/download) - [House Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/114249/download) - [Introduced (PDF)](https://leg.colorado.gov/bill_files/112615/download) - [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/113690/download) - [Rerevised (PDF)](https://leg.colorado.gov/bill_files/114793/download) - [Revised (PDF)](https://leg.colorado.gov/bill_files/114501/download) - [Senate Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/113449/download) - [Signed Act (PDF)](https://leg.colorado.gov/bill_files/115755/download) ## Related - [HB26-1298: Background Checks for Child Welfare Placements](https://policyrisk.com/state-bill/CO-HB26-1298-2026A) - [HB26-1250: Procedures Related to Civil Asset Forfeiture](https://policyrisk.com/state-bill/CO-HB26-1250-2026A) - [HB26-1414: Medical Record Requests](https://policyrisk.com/state-bill/CO-HB26-1414-2026A) - [HB26-1430: Transportation Funding Adjustments](https://policyrisk.com/state-bill/CO-HB26-1430-2026A) - [SB26-155: Increase Access Homeowner's Insurance Enterprise](https://policyrisk.com/state-bill/CO-SB26-155-2026A) - [HB26-1429: County Administration Public Assistance Programs](https://policyrisk.com/state-bill/CO-HB26-1429-2026A) - [Colorado bills](https://policyrisk.com/states/colorado/bills) - [Colorado state hub](https://policyrisk.com/states/colorado) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/CO-SB26-128-2026A (as of 2026-10-19).