CO HB1143

Adopts the multistate tax commission's 2011 model mobile workforce statute to establish criteria for exempting nonresident employees from Colorado state income tax and withholding requirements.

Excludes wage or salary income from Colorado nonresident federal adjusted gross income if the nonresident employee is present in the state for no more than 30 days during the tax year to perform employment duties.

Exempts employers from income tax withholding requirements for nonresident employees working 30 days or fewer in Colorado if the employee's compensation qualifies for the income exclusion or would qualify but for other Colorado source income.

Excludes professional athletes, professional entertainers, individuals of prominence performing at discrete events, and certain other categories from the tax exemption.

Applies to income received by nonresidents for employment duties performed in Colorado during tax years commencing on or after January 1, 2014, and takes effect August 7, 2013, unless subject to a referendum petition.