COLORADO WORKS BETTER™ Taxpayer Shareholder Portal Follow

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Works Better Corporation, a nonpartisan public benefit corporation, builds this site.

Independent public-records project, separate from the State of Colorado and from every party and campaign.

Every number carries one of four labels (FACT, CALC, SAMPLE or PENDING) and a source you can open.

Charitable Org State Sales & Use Tax

Concerning the determination of whether an entity is a charitable organization for purposes of state sales and use tax.

SB26-009 2026 Regular Session Signed into Law Fiscal Policy & Taxes

Cost estimates

At the first note read
$0
FACT January 21, 2026
At the last note read
$0
FACT August 6, 2026
What it actually cost
not published
No Colorado source reports spending for one bill

Every figure here is an estimate by Legislative Council Staff on the date shown, about the version of the bill in front of them that day. It is not a cost.

The appropriation

The note states no appropriation is required.

An appropriation is money the legislature sets aside. It is not money spent.

The appropriation field, read from the note: No appropriation is required.

Bill 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.

FACT Bill summary by Colorado Legislative Council Staff, read 2026-09-23. Printed as published, word for word. Source: leg.colorado.gov (opens in a new tab)