HB 14-1269: Marketplace Fairness and Small Business Protection Act

• Expands the definition of "doing business in this state" to include remote sellers making remote sales subject to Colorado sales tax, requiring them to collect sales tax on behalf of the state.

• Adds a presumption that a person is doing business in Colorado if they are part of a controlled group with a component member having physical presence in the state, unless the component member did not engage in activities sufficient to establish nexus under U.S. constitutional standards.

• Creates a presumption that a person is doing business in Colorado if they enter into an agreement with an in-state person to sell similar products, maintain facilities, use similar business names, or facilitate in-state deliveries.

• Exempts three categories from the presumption: advertising agreements, affiliate marketing agreements based on cost-per-action, and agreements with businesses generating less than $50,000 in prior-year Colorado sales.

• Takes effect July 1, 2014.