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SB 9 CO
Became Law

Charitable Organization State Sales & Use Tax

CO · session 2026A · Senate · bill

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Introduced Jan 14, 2026

Latest action (Apr 20, 2026) Introduced In Senate - Assigned to Finance

Summary

Under existing law, charitable organizations are exempt from state sales and use tax. The definition of charitable organization for purposes of state sales and use tax includes criteria that mirror the federal definition of a 501(c)(3) organization. The act requires the department of revenue to presume that an organization that presents the department with a 501(c)(3) determination letter from the internal revenue service is a charitable organization for purposes of state sales and use tax.(Note: This summary applies to this bill as enacted.)

Sponsors (5)

14 coauthors / cosponsors

Action history (16)

  1. Apr 20, 2026 Governor Signed · executive
  2. Apr 8, 2026 Sent to the Governor · executive
  3. Apr 7, 2026 Signed by the Speaker of the House · lower
  4. Apr 7, 2026 Signed by the President of the Senate · upper
  5. Apr 6, 2026 Senate Considered House Amendments - Result was to Concur - Repass · upper
  6. Apr 2, 2026 House Third Reading Passed - No Amendments · lower
  7. Apr 1, 2026 House Third Reading Laid Over Daily - No Amendments · lower
  8. Mar 31, 2026 House Second Reading Special Order - Passed with Amendments - Committee, Floor · lower
  9. Mar 10, 2026 House Second Reading Laid Over Daily - No Amendments · lower
  10. Mar 5, 2026 House Committee on Finance Refer Amended to House Committee of the Whole · lower
  11. Feb 11, 2026 Introduced In House - Assigned to Finance · lower
  12. Feb 10, 2026 Senate Third Reading Passed - No Amendments · upper
  13. Feb 9, 2026 Senate Second Reading Passed - No Amendments · upper
  14. Feb 6, 2026 Senate Second Reading Laid Over to 02/09/2026 - No Amendments · upper
  15. Feb 3, 2026 Senate Committee on Finance Refer Unamended to Senate Committee of the Whole · upper
  16. Jan 14, 2026 Introduced In Senate - Assigned to Finance · upper
Subjects
Fiscal Policy & Taxes

Full text

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