CO HB1312

Expands Colorado's sales tax nexus provisions to include out-of-state retailers who have agreements with in-state persons (other than common carriers) to perform activities like selling similar products, maintaining distribution facilities, using similar business names, or delivering/installing products in the state.

Creates a rebuttable presumption that specified in-state activities establish substantial nexus for out-of-state retailers, which can only be rebutted by proving activities are constitutionally protected or not significantly associated with establishing a market in Colorado.

Requires legislative approval by bill for any state agreement, executive order, or contract that would release an out-of-state retailer from sales and use tax collection obligations despite having substantial nexus with the state.

Mandates that retailers contracting with the state to sell tangible personal property or taxable services must obtain a retail sales tax license and collect sales taxes on all such sales in Colorado.

Limits expanded nexus requirements to sales and use taxes only and requires nexus-creating activities to occur within local taxing jurisdiction boundaries before local tax collection obligations apply; effective July 1, 2013.