CO SCR004

Creates a 7-member Colorado Commission on Uniform Sales and Use Tax Definitions within the Department of Revenue, with members appointed by the governor from nominations by municipal, county, and business associations, subject to senate consent.

Commission must certify uniform statewide sales and use tax definitions by January 1, 2016, based initially on the Streamlined Sales and Use Tax Agreement definitions, and provide official guidance through interpretive opinions and rules.

State and local taxing jurisdictions must adopt the certified definitions without modification within 36 months for initial definitions and 18 months for subsequently certified definitions, while endeavoring to maintain revenue neutrality.

Certified definitions must be promulgated as permanent rules under the State Administrative Procedure Act and are not subject to standard rule review processes, except subsequent modifications require a six-member commission supermajority vote.

Requires voter approval through a constitutional amendment (Article XXX) to implement this uniform definition system and allows tax rate increases without advance voter approval if necessary to ensure revenue neutrality from applying the certified definitions.