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

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Sales & Use Tax Destination Management Company

Concerning a sales and use taxation exemption on certain fees charged by destination management companies.

SB26-128 2026 Regular Session Signed into Law Fiscal Policy & Taxes

Cost estimates

At the first note read
$0
FACT March 16, 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

     The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.

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)