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Changes to how nonprofits collect sales taxes

2021年4月6日

7月1日, 2021, all retailers (including nonprofits) that sell taxable goods and services in Colorado will be required to collect sales taxes based on where the buyer receives the good or service.

随着…的通过 HB 19-1240, Colorado is moving away from a system where sales taxes are calculated based on the location of the seller (origin sourcing) to one where the good or service is delivered to the consumer (destination sourcing).

This change will not significantly alter sales tax collection in retail stores because the buyer takes possession of the good or service at the seller's location.

然而, if a seller ships or delivers a good to a residential or business address, then sales taxes are based on the location of the residence or business.

有用的资源

To help retailers transition from origin sourcing to destination sourcing, the Colorado Department of Revenue has developed resources to simplify collecting and remitting sales taxes to the appropriate taxing jurisdictions.

这包括以下内容:

Background

In 2010, 科罗拉多州通过HB 10-1193 requiring online retailers with a physical presence to either collect Colorado sales taxes on more than $100,年购买量000. The retailer had to either remit those taxes to the state or send Colorado residents a receipt of items purchased during the year if they spent more than $500. If the retailer did not collect Colorado sales taxes, the Colorado taxpayer would be required to pay use taxes on items listed on the receipt. 

The legislation addressed concerns of losses of tax revenues from online retailers that did not collect state sales taxes. 也, the intent was to level the playing field between online retailers and "brick and mortar" stores required to collect sales taxes. The bill passed despite opposition from online retailers with facilities and affiliates in Colorado. Litigation tied up HB 10-1193 for several years 在2016年最高法院支持之前.

After the Colorado Department of Revenue finalized regulations to ensure compliance with HB 10-1193, 美国.S. 最高法院在此案中做出了裁决 南达科塔州和. Wayfair公司expanding the ability of states to collect sales taxes on online purchases. 以前, it was necessary for retailers to have a clear physical presence for a state to require collection of sales tax on purchases made by residents.

On September 11, 2018,  the Colorado Department of Revenue (DOR) adopted 临时应急的规则 to require any retailer "doing business in Colorado" and having "substantial nexus" with the state to collect Colorado sales or use tax as applicable. 这些规定于2018年12月生效. Sellers were required to come into compliance by May 31, 2019. 

For the most part, HB 19-1240 put DOR's rule into the statute with some significant changes. DOR要求科罗拉多州所有的零售商, and out-of-state retailers with annual sales over $100.000, would have to collect state sales taxes and comply with the destination sourcing rule.

与DOR的目标源规则不同, having 200 or more transactions with Coloradans would no longer trigger the requirement to collect Colorado sales taxes under 1240. 科罗拉多非盈利协会提交了一份 写给金龟子 with comments on the proposed rule in December of 2019.. 

DOR's rule and 1240 apply only to state-collected sales taxes. This means Colorado sales taxes and any sales taxes for a city, 县, or special district that are collected by the state. These policies do not necessarily affect requirements for nonprofits to collect and remit sales taxes to home rule jurisdictions.

Although the requirement to collect sales taxes based on the destination of goods is new, 科罗拉多州的非营利组织一直以来都是equired to obtain sales tax licenses and collect state sales taxes on items they sell (see Regulation 39-26-718) with some exceptions: 

  • Donations, as defined by federal income tax regulations, are excluded from the calculation of sales.
  • Purchases where the donor knowingly paid an amount exceeding the fair market value of the item in order to make a donation. Nonprofits often provide information on the fair market value of an item so that it can be excluded from the value of the donation.
  • Occasional sales that generate less than $45,000 per year. This exemption applies to the state sales tax rate and sales tax rates of cities that have an occasional sales exemption. 它不适用于地方自治管辖区.    
  • 商品和服务 国家免征的 和/或地方税务管辖区.  
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