I_TaxTask_2023A 08/30/2023 09:16:12 AM Committee Summary PUBLICSTAFF SUMMARY OF MEETINGINTERIM COMMITTEE SALES AND USE TAX SIMPLIFICATION TASK FORCE Date 08/30/2023 Attendance Bryan Archer X Bridges X Michelle Bush X Leslie Edwards X Kenneth Keeley X Don Korte X Tracy Kraft-Tharp X Josh Pens X Rachel Quintana X Mollie Steinemann X Taggart X Judith Vorndran X Jim Welte X Kipp X Van Winkle X Time 09:16:12 AM to 12:29:12 PM Place Old Supreme Court This Meeting was called to order by Van Winkle This Report was prepared by Dan Graeve Hearing Items Action Taken hDepartment of Revenue Presentation Committee Discussion Only hSales and Use Tax System Utilization and Marketing Panel Committee Discussion Only hSales Tax Audit Process Panel Committee Discussion Only hSJR23-004 Update and Discussion Committee Discussion Only hWayfair v. Lakewood Update Committee Discussion Only hColorado Municipal League Presentation Committee Discussion Only hPublic Testimony Committee Discussion Only Department of Revenue Presentation - Committee Discussion Only 09:16:14 AM Ms. Vanessa Reilly, representing Legislative Council Staff, provided information to the committee regarding the bill drafting process. 09:16:32 AM Mr. Josh Pens and Mr. Mark Nguyen, representing the Department of Revenue, presented to the committee regarding demonstrating user experience of the department's Sales and Use Tax Simplification online portal. 09:37:30 AM Mr. Pens and Mr. Nguyen responded to questions from the committee. 09:45:53 AM Committee discussion continued. 10:02:50 AM Committee discussion continued. Sales and Use Tax System Utilization and Marketing Panel - Committee Discussion Only 10:07:25 AM Mr. Josh Pens, representing the Department of Revenue, presented to the committee regarding utilization of the SUTS online portal. 10:17:30 AM The committee took a brief recess. 10:19:00 AM The committee came back to order. 10:19:03 AM Ms. Quintana, representing the Chamber of Commerce, presented to the committee regarding business utilization of the portal. 10:27:29 AM Ms. Quintana responded to questions from the committee. 10:36:03 AM Mr. Pens responded to questions from the committee regarding ownership of data. 10:39:52 AM Committee discussion continued. 10:47:20 AM Mr. Ken Keeley, representing Commerce City, presented to the committee on marketing and utilization from the perspective of a home rule city. 10:50:35 AM Committee discussion continued. Sales Tax Audit Process Panel - Committee Discussion Only Attachment Tag File Name Attachment http://www2.leg.state.co.us/CLICS/CLICS2023A/commsumm.nsf/0/BD71B24F737C...$File/Attachment A.pdf?OpenElement Attachment A.pdf 11:00:46 AM Mr. Ezequiel Vasquez, representing the City of Arvada, presented to the committee on audit selection process. 11:03:46 AM Mr. Ken Martinez, representing the City and County of Denver, presented to the committee regarding tax audit selection and process. 11:07:10 AM Mr. Josh Pens, representing the Department of Revenue, presented to the committee regarding tax audits. 11:09:58 AM Mr. Ken Keeley, representing Commerce City, provided input to the committee on the topic. 11:10:00 AM Mr. Pens provided written materials to the comitte that can be found as Attachment A. 11:10:34 AM Panelists responded to questions from the committee regarding duplicative audits by multiple entities and statute of limitations. 11:21:19 AM Committee discussion continued. SJR23-004 Update and Discussion - Committee Discussion Only 11:25:07 AM Mr. Michael Gifford, representing the Associated General Contractors of Colorado, presented to the committee regarding and update on Senate Joint Resolution 23-004 Uniform Sales And Use Tax On Construction Material. 11:31:55 AM Mollie Steinemann, representing the Colorado Municipal League, presented to the committee regarding SJR23-004 Uniform Sales And Use Tax On Construction Material. Wayfair v. Lakewood Update - Committee Discussion Only 11:37:37 AM Mr. Alex Dorotik, representing the City of Lakewood, presented to the committee regarding the Wayfair v. Lakewood lawsuit. 11:39:41 AM Mr. Dorotik responded to questions from the committee. Colorado Municipal League Presentation - Committee Discussion Only 11:51:19 AM Mollie Steinemann, representing the Colorado municipal League, presented to the committee regarding compliance with SB22-032. 11:52:51 AM Ms. Steinemann responded to questions from the committee. 11:53:38 AM Ms. Rachel Bender, representing the Colorado Municipal League, provided input on the topic of business physical presence and tax filing. 11:57:17 AM Representative Taggart provided an update to the committee regarding the City of Grand Junction. 11:59:18 AM Panelists responded to questions from the committee. Public Testimony - Committee Discussion Only 12:06:57 PM Rebecca Tanner, representing herself provided comments to the committee. 12:17:40 PM Mr. Pens provided comments regarding construction materials in response to Ms. Tanner's comments. 12:19:53 PM Ms. Kinna McDavid, representing All Win Bookkeeping, provided comments to the committee. 12:29:12 PM The committee adjourned.
