CO HB1017

Department of Revenue must modify the electronic sales and use tax simplification system by January 1, 2025 to populate local account numbers on all returns and summary reports when retailers provide the number in the system.

Department shall develop a simplified user interface for filing returns as an alternative to the current spreadsheet method, considering features from other sales and use tax filing interfaces with favorable user recommendations.

Department must provide retailers with bulk testing options for address files and include features such as a column for "other" deduction descriptions, filtering options for local taxing jurisdictions to create exportable reports, local account numbers on detail tabs, and a tab for filing history and payments.

Department is prohibited from imposing convenience fees or other charges for payments through the system, except for credit card payment charges, and shall not deduct amounts from distributions to local taxing jurisdictions to cover prohibited fees.

Department shall create a promotional campaign to increase awareness and compliance by retailers and local taxing jurisdictions, including information about zero return processes and demonstrations for cities on registration and filing procedures from a retailer's perspective.

Appropriation of $5,445,751 from the general fund to the Department of Revenue for fiscal year 2023-24 to implement the modifications.