After the U.S. Supreme Court handed down its landmark 2018 South Dakota v. Wayfair decision, many states quickly adopted laws like South Dakota’s to establish good legal standing for remote sales tax collection. For some states, this process was as simple as adopting a de minimis exemption to protect small retailers conducting only limited business in a state. For other states, this task remains ongoing—and the process has been anything but simple. Colorado, notorious for having one of the most complex sales tax systems in the country, is one of the states still grappling with this challenge. On July 1, 2017 (prior to the Wayfair decision), Colorado began enforcing a notice-and-reporting law, requiring remote sellers with in-state sales of at least $100,000 a year to provide notice to customers and report to the Colorado Department of Revenue when customers owe use tax on transactions for which the retailer was not legally required to collect sales tax. In 2018,…
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