CO HB1348

Amends the "retail sale" definition from House Bill 13-1295 to take effect only upon federal congressional authorization for states to require certain retailers to pay, collect, or remit state or local sales taxes.

Establishes that remote retail sales are sourced to the customer's address known to the retailer, obtained during transaction completion, or derived from the customer's payment instrument address as a fallback.

If no customer address is available, remote retail sales are sourced to the address of the retailer from which the sale was made.

Requires the Colorado Department of Revenue to notify the Revisor of Statutes within 30 days of Congress enacting qualifying legislation authorizing remote sales tax collection.

Declares the act necessary for immediate preservation of public peace, health, and safety.