Use Tax Information Reporting Work Group This project was approved by the Executive Committee at its meeting on July 31, 2014. The Uniformity Committee subsequently met to discuss the project and consider the scope as well as the make-up of a working group.
Project Description
Model Sales and Use Tax Notice and Reporting Statute
 
The purpose of this project was to adopt a model, based on Colorado’s sales and use tax notice and reporting statute. Under the proposal, sellers of a product that is delivered into a state who do not collect and remit sales or use tax for that state are required to:
 
(1) notify purchasers at the time of transaction that tax is not being collected and may be due directly to the department,

(2) provide purchasers an annual report showing their purchases, and

(3) provide the department of revenue an annual report showing total dollar amount of each purchaser’s purchases.
 
Because Colorado’s law was subject to litigation almost immediately after it was enacted, the work on this project has been suspended pending the outcome of that litigation.  As the litigation has now been resolved, the Uniformity Committee has directed the workgroup to resume work on the project.
 

PUBLIC NOTICE & AGENDA


Multistate Tax Commission
Use Tax Information Reporting Work Group 
 

At its meeting on July 26, 2018, the Executive Committee decided to refer the proposed model back to the Uniformity Committee in anticipation that there would be changes from the hearing as well as additional changes in response to the U.S. Supreme Court’s decision in the Wayfair case.
 


Public Hearing, June 14, 2018


Background & Reference Information

Agendas from previous meetings, materials, and other project related information can be found below:

Colorado Notice and Reporting Requirements