Amendments for SB19-006

Senate Journal, January 23
After consideration on the merits, the Committee recommends that SB19-006 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation and with a recommendation that it be placed on the Consent Calendar.

Amend printed bill, page 3, line 2, strike "and".

Page 3, line 8, strike "constitution." and substitute "constitution; and".

Page 3, after line 8 insert:

"(e) It is the task force's intent that the cost of the initial funding
and ongoing maintenance of the electronic sales and use tax
simplification system be paid for from the additional sales tax revenues
that the state is receiving as a result of the United States Supreme Court's
decision in South Dakota v. Wayfair, Inc., et al., which allowed states to
require retailers without physical presence in the state to collect sales tax
on purchases made by in-state customers so long as the sales tax system
in the state is not too burdensome for the out-of-state retailer.
SECTION 2. In Colorado Revised Statutes, 39-26-123, amend
(3) as follows:
39-26-123. Receipts - disposition - transfers of general fund
surplus - sales tax holding fund - creation - definitions. (3) For any
state fiscal year commencing on or after July 1, 2013, the state treasurer
shall credit eighty-five percent of all net revenue collected under the
provisions of this article ARTICLE 26 to the old age pension fund created
in section 1 of article XXIV of the state constitution. The state treasurer
shall credit to the general fund the remaining fifteen percent of the net
revenue, less ten million dollars, which the state treasurer shall credit to
the older Coloradans cash fund created in section 26-11-205.5 (5). C.R.S.
THE GENERAL ASSEMBLY SHALL MAKE ANY NECESSARY APPROPRIATIONS
FOR THE INITIAL FUNDING AND ONGOING MAINTENANCE OF THE
ELECTRONIC SALES AND USE TAX SIMPLIFICATION SYSTEM DESCRIBED IN
SECTION 39-26-802.7 FROM ANY NET REVENUE THAT IS CREDITED TO THE
GENERAL FUND.".

Renumber succeeding sections accordingly.

Page 3, after line 20 insert:

"(c) "OFFICE OF INFORMATION TECHNOLOGY" OR "OFFICE" MEANS
THE OFFICE OF INFORMATION TECHNOLOGY CREATED IN SECTION
24-37.5-103.".

Reletter succeeding paragraph accordingly.

Page 3, line 24, after "THE" insert "OFFICE OF INFORMATION
TECHNOLOGY, ON BEHALF OF THE".

Page 4, line 1, after "THE" insert "OFFICE AND THE".

Page 4, line 21, before "DEPARTMENT" insert "OFFICE AND THE".

Page 1, line 103, strike "DEPARTMENT OF REVENUE" and substitute
"OFFICE OF INFORMATION TECHNOLOGY".

Page 1, line 104, strike "ESTABLISHING" and substitute "REQUIRING THE
DEPARTMENT OF REVENUE TO ESTABLISH".



House Journal, February 12
53 SB19-006 be amended as follows, and as so amended, be referred to
54 the Committee on Appropriations with favorable
55 recommendation:
1 Amend reengrossed bill, page 3, strike lines 18 through 27.
2
3 Page 4, strike lines 1 through 6 and substitute:
4
5 "SECTION 2. In Colorado Revised Statutes, 39-26-123, amend
6 (3) as follows:
7 39-26-123. Receipts - disposition - transfers of general fund
8 surplus - sales tax holding fund - creation - definitions. (3) For any
9 state fiscal year commencing on or after July 1, 2013, the state treasurer
10 shall credit eighty-five percent of all net revenue collected under the
11 provisions of this article ARTICLE 26 to the old age pension fund created
12 in section 1 of article XXIV of the state constitution. The state treasurer
13 shall credit to the general fund the remaining fifteen percent of the net
14 revenue, less:
15 (a) Ten million dollars, which the state treasurer shall credit to the
16 older Coloradans cash fund created in section 26-11-205.5 (5); C.R.S.
17 (b) TEN MILLION DOLLARS FOR THE 2019-20 STATE FISCAL YEAR,
18 WHICH THE STATE TREASURER SHALL CREDIT TO THE ELECTRONIC SALES
19 AND USE TAX SIMPLIFICATION SYSTEM CASH FUND CREATED IN SECTION
20 39-26-802.7 (3); AND
21 (c) EIGHT MILLION SEVEN HUNDRED FIFTY THOUSAND DOLLARS
22 FOR THE 2020-21 STATE FISCAL YEAR, WHICH THE STATE TREASURER
23 SHALL CREDIT TO THE ELECTRONIC SALES AND USE TAX SIMPLIFICATION
24 SYSTEM CASH FUND CREATED IN SECTION 39-26-802.7 (3).".
25
26 Page 4, line 10, after "implementation -" insert "cash fund -".
27
28 Page 5, after line 20 insert:
29
30 "(3) (a) THE ELECTRONIC SALES AND USE TAX SIMPLIFICATION
31 SYSTEM CASH FUND IS HEREBY CREATED IN THE STATE TREASURY. THE
32 FUND CONSISTS OF MONEY CREDITED TO THE FUND PURSUANT TO SECTION
33 39-26-123 (3) AND ANY OTHER MONEY THAT THE GENERAL ASSEMBLY
34 MAY APPROPRIATE OR TRANSFER TO THE FUND.
35 (b) THE STATE TREASURER SHALL CREDIT ALL INTEREST AND
36 INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE
37 ELECTRONIC SALES AND USE TAX SIMPLIFICATION SYSTEM CASH FUND TO
38 THE FUND.
39 (c) SUBJECT TO ANNUAL APPROPRIATION BY THE GENERAL
40 ASSEMBLY, THE OFFICE OF INFORMATION TECHNOLOGY MAY EXPEND
41 MONEY FROM THE FUND FOR THE INITIAL FUNDING AND ONGOING
42 MAINTENANCE OF THE ELECTRONIC SALES AND USE TAX SIMPLIFICATION
43 SYSTEM. ANY CONTRACT ENTERED INTO FOR THE SYSTEM MUST PROVIDE
44 THAT INITIAL FUNDING PAYMENTS TO THE VENDOR ARE MADE ON A
45 QUARTERLY BASIS.".
46
47 Renumber succeeding subsection accordingly.
48
49 Page 5, after line 25 insert:
50
51 "SECTION 4. In Colorado Revised Statutes, 24-75-402, add
52 (5)(qq) as follows:
53 24-75-402. Cash funds - limit on uncommitted reserves -
54 reduction in the amount of fees - exclusions - repeal.
55 (5) Notwithstanding any provision of this section to the contrary, the
1 following cash funds are excluded from the limitations specified in this
2 section:
3 (qq) THE ELECTRONIC SALES AND USE TAX SIMPLIFICATION SYSTEM
4 CASH FUND CREATED IN SECTION 39-26-802.7 (3).
5 SECTION 5. Appropriation. (1) For the 2019-20 state fiscal
6 year, $9,183,000 is appropriated to the Office of the Governor for use by
7 the Office of Information Technology. This appropriation is from the
8 electronic sales and use tax simplification system cash fund created in
9 section 39-26-802.7 (3), C.R.S. To implement this act, the office of
10 information technology may use this appropriation for the initial funding
11 of the electronic sales and use tax simplification system.
12 (2) (a) For the 2019-20 state fiscal year, $817,000 is appropriated
13 to the department of revenue. This appropriation is from the electronic
14 sales and use tax simplification system cash fund created in section
15 39-26-802.7 (3), C.R.S. To implement this act, the department may use
16 this appropriation for the purchase of information technology services,
17 specifically a global information system (GIS) database to maintain
18 jurisdictional boundaries of sales tax districts and to calculate appropriate
19 sales and use tax rates for individual addresses.
20 (b) For the 2019-20 state fiscal year, $817,000 is appropriated to
21 the office of the governor for use by the office of information technology.
22 This appropriation is from reappropriated funds received from the
23 department of revenue under subsection (2)(a) of this section. To
24 implement this act, the office may use this appropriation to provide
25 information technology services for the department of revenue as
26 specified in subsection (2)(a) of this section.".
27
28 Renumber succeeding section accordingly.
29
30 Page 1, line 109, strike "JURISDICTIONS." and substitute "JURISDICTIONS,
31 AND MAKING AN APPROPRIATION.".
32
33

House Journal, March 15
22 Amend revised bill, page 3, line 12, after "revenues" insert "that are
23 deposited in the general fund and".
24
25 Page 3, strike lines 19 through 27.
26
27 Page 4, strike lines 1 through 11.
28
29 Renumber succeeding sections accordingly.
30
31 Page 4, line 15, strike "cash fund".
32
33 Page 5, strike lines 26 and 27.
34
35 Page 6, strike lines 1 through 11 and substitute:
36 "(3) FOR THE 2020-21 STATE FISCAL YEAR, THE GENERAL
37 ASSEMBLY SHALL APPROPRIATE EIGHT MILLION SEVEN HUNDRED FIFTY
38 THOUSAND DOLLARS TO THE OFFICE OF THE GOVERNOR FOR USE BY THE
39 OFFICE OF INFORMATION TECHNOLOGY FOR THE INITIAL FUNDING AND
40 ONGOING MAINTENANCE OF THE ELECTRONIC SALES AND USE TAX
41 SIMPLIFICATION".
42
43 Page 6, strike lines 20 through 27.
44
45 Page 7, strike line 1.
46
47 Renumber succeeding sections accordingly.
48
49 Page 7, strike lines 5 and 6 and substitute "general fund. To implement
50 this act, the office of".
51
52 Page 7, line 10, strike "electronic".
53
54 Page 7, strike lines 11 and 12 and substitute "general fund. To implement
55 this act, the department may use".
1 The amendment was declared passed by the following roll call vote:
2
3 YES 60 NO 4 EXCUSED 1 ABSENT
4 Arndt Y Exum Y Landgraf Y Saine N
5 Baisley Y Froelich Y Larson Y Sandridge Y
6 Beckman Y Galindo Y Lewis Y Singer Y
7 Benavidez Y Garnett Y Liston E Sirota Y
8 Bird Y Geitner Y Lontine Y Snyder Y
9 Bockenfeld Y Gonzales-Gutierrez Y McCluskie Y Soper N
10 Buck Y Gray Y McKean Y Sullivan Y
11 Buckner Y Hansen Y McLachlan Y Tipper Y
12 Buentello Y Herod Y Melton Y Titone Y
13 Caraveo Y Hooton Y Michaelson Jenet Y Valdez A. Y
14 Carver Y Humphrey N Mullica Y Valdez D. Y
15 Catlin Y Jackson Y Neville Y Van Winkle Y
16 Coleman Y Jaquez Lewis Y Pelton Y Weissman Y
17 Cutter Y Kennedy Y Ransom Y Will Y
18 Duran Y Kipp Y Rich N Williams D. Y
19 Esgar Y Kraft-Tharp Y Roberts Y Wilson Y
20 Speaker Y
21
22 The question being, "Shall the bill, as amended, pass?".
23 A roll call vote was taken. As shown by the following recorded vote, a
24 majority of those elected to the House voted in the affirmative, and the
25 bill, as amended, was declared passed.
26
27 YES 64 NO 0 EXCUSED 1 ABSENT
28 Arndt Y Exum Y Landgraf Y Saine Y
29 Baisley Y Froelich Y Larson Y Sandridge Y
30 Beckman Y Galindo Y Lewis Y Singer Y
31 Benavidez Y Garnett Y Liston E Sirota Y
32 Bird Y Geitner Y Lontine Y Snyder Y
33 Bockenfeld Y Gonzales-Gutierrez Y McCluskie Y Soper Y
34 Buck Y Gray Y McKean Y Sullivan Y
35 Buckner Y Hansen Y McLachlan Y Tipper Y
36 Buentello Y Herod Y Melton Y Titone Y
37 Caraveo Y Hooton Y Michaelson Jenet Y Valdez A. Y
38 Carver Y Humphrey Y Mullica Y Valdez D. Y
39 Catlin Y Jackson Y Neville Y Van Winkle Y
40 Coleman Y Jaquez Lewis Y Pelton Y Weissman Y
41 Cutter Y Kennedy Y Ransom Y Will Y
42 Duran Y Kipp Y Rich Y Williams D. Y
43 Esgar Y Kraft-Tharp Y Roberts Y Wilson Y
44 Speaker Y
45 Co-sponsor(s) added: Representative(s) Arndt, Baisley, Beckman, Bockenfeld,
46 Buckner, Buentello, Cutter, Esgar, Garnett, Gray, Hansen, Herod, Hooton,
47 Kennedy, Kipp, Landgraf, Lontine, McCluskie, McLachlan, Michaelson Jenet,
48 Mullica, Roberts, Sandridge, Snyder, Soper, Sullivan, Tipper, Titone,
49 Valdez A., Valdez D., Weissman, Williams D., Speaker
50