Bill Commons

CO SB 9

enacted

Charitable Organization State Sales & Use Tax

Colorado · 2026 Regular Session · upper

Follow this bill’s action updates (Atom)

Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.

Quick answers

Did CO SB 9 pass?

Yes. CO SB 9 has been enacted into law. Latest recorded action (2026-01-14): Introduced In Senate - Assigned to Finance

What is CO SB 9 about?

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.(Note: This summary applies to this bill as enacted.)

Who sponsors CO SB 9?

C. Kipp, R. Stewart, J. McCluskie and 2 others are the primary sponsors of CO SB 9, joined by 14 cosponsors.

Description

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.(Note: This summary applies to this bill as enacted.)

Introduced
2026-01-14
Latest action
2026-01-14 — Introduced In Senate - Assigned to Finance
Bill type
bill
Last updated
—

Subjects

Sponsors

  • C. Kippsponsor
  • R. Stewartsponsor
  • J. McCluskiesponsor
  • M. Snydersponsor
  • W. Lindstedtsponsor
  • K. Wallacecosponsor
  • D. Robertscosponsor
  • J. Marchmancosponsor
  • C. Kolkercosponsor
  • M. Rutinelcosponsor
  • J. Gonzalescosponsor
  • L. Cuttercosponsor
  • J. Colemancosponsor
  • J. Amabilecosponsor
  • I. Jodehcosponsor
  • K. Nguyencosponsor
  • M. Durancosponsor
  • C. Cliffordcosponsor
  • M. Weissmancosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-04-20

    Governor Signed

    executive-signature

  2. 2026-04-08

    Sent to the Governor

    executive-receipt

  3. 2026-04-07

    Signed by the President of the Senate

    passage

  4. 2026-04-07

    Signed by the Speaker of the House

    passage

  5. 2026-04-06

    Senate Considered House Amendments - Result was to Concur - Repass

  6. 2026-04-02

    House Third Reading Passed - No Amendments

    passage,reading-3

  7. 2026-04-01

    House Third Reading Laid Over Daily - No Amendments

  8. 2026-03-31

    House Second Reading Special Order - Passed with Amendments - Committee, Floor

  9. 2026-03-10

    House Second Reading Laid Over Daily - No Amendments

  10. 2026-03-05

    House Committee on Finance Refer Amended to House Committee of the Whole

    committee-passage,referral-committee

  11. 2026-02-11

    Introduced In House - Assigned to Finance

    introduction

  12. 2026-02-10

    Senate Third Reading Passed - No Amendments

    passage,reading-3

  13. 2026-02-09

    Senate Second Reading Passed - No Amendments

    reading-2

  14. 2026-02-06

    Senate Second Reading Laid Over to 02/09/2026 - No Amendments

  15. 2026-02-03

    Senate Committee on Finance Refer Unamended to Senate Committee of the Whole

    committee-passage,referral-committee

  16. 2026-01-14

    Introduced In Senate - Assigned to Finance

    introduction

Versions

Documents

Votes

  • Refer Senate Bill 26-009 to the Committee of the Whole.

    2026-02-03 · pass · 0-0

    Member-level votes (9)
    • Scott Bright: yes
    • Lisa Frizell: yes
    • Julie Gonzales: yes
    • Chris Kolker: yes
    • Kyle Mullica: yes
    • Cleave Simpson: yes
    • Marc Snyder: yes
    • Janice Marchman: yes
    • Cathy Kipp: yes

  • BILL

    2026-02-10 · pass · 0-0

    Member-level votes (36)
    • Amabile: yes
    • Baisley: no
    • Ball: yes
    • Bridges: yes
    • Bright: yes
    • Carson: no
    • Catlin: yes
    • Cutter: yes
    • Danielson: excused
    • Daugherty: excused
    • Exum: yes
    • Frizell: yes
    • Gonzales J.: yes
    • Hinrichsen: yes
    • Jodeh: yes
    • Kipp: yes
    • Kirkmeyer: yes
    • Kolker: yes
    • Lindstedt: yes
    • Liston: yes
    • Marchman: yes
    • Michaelson Jenet: yes
    • Mullica: yes
    • Pelton B.: no
    • Pelton R.: no
    • Rich: no
    • Roberts: yes
    • Rodriguez: yes
    • Simpson: yes
    • Snyder: yes
    • Sullivan: excused
    • Wallace: yes
    • Weissman: yes
    • Zamora Wilson: no
    • Coleman: yes
    • President: yes

  • Adopt amendment L.001

    2026-03-05 · pass · 0-0

  • Refer Senate Bill 26-009, as amended, to the Committee of the Whole.

    2026-03-05 · pass · 0-0

    Member-level votes (11)
    • Max Brooks: no
    • Sean Camacho: yes
    • Ken DeGraaf: no
    • Lorena Garcia: yes
    • Ryan Gonzalez: yes
    • Anthony Hartsook: no
    • Bob Marshall: yes
    • Rebekah Stewart: yes
    • Yara Zokaie: yes
    • Brianna Titone: yes
    • Steven Woodrow: yes

  • REPASS

    2026-04-06 · pass · 0-0

    Member-level votes (36)
    • Amabile: yes
    • Baisley: no
    • Ball: yes
    • Benavidez: yes
    • Bridges: yes
    • Bright: yes
    • Carson: no
    • Catlin: yes
    • Cutter: yes
    • Danielson: yes
    • Daugherty: yes
    • Exum: yes
    • Frizell: yes
    • Gonzales J.: yes
    • Hinrichsen: yes
    • Jodeh: yes
    • Kipp: yes
    • Kirkmeyer: yes
    • Kolker: yes
    • Lindstedt: yes
    • Liston: no
    • Marchman: yes
    • Mullica: yes
    • Pelton B.: no
    • Pelton R.: no
    • Rich: no
    • Roberts: yes
    • Rodriguez: yes
    • Simpson: yes
    • Snyder: yes
    • Sullivan: yes
    • Wallace: yes
    • Weissman: yes
    • Zamora Wilson: no
    • Coleman: yes
    • President: yes

  • CONCUR

    2026-04-06 · pass · 0-0

    Member-level votes (36)
    • Amabile: yes
    • Baisley: yes
    • Ball: yes
    • Benavidez: yes
    • Bridges: no
    • Bright: yes
    • Carson: yes
    • Catlin: yes
    • Cutter: yes
    • Danielson: yes
    • Daugherty: yes
    • Exum: yes
    • Frizell: yes
    • Gonzales J.: yes
    • Hinrichsen: yes
    • Jodeh: yes
    • Kipp: yes
    • Kirkmeyer: yes
    • Kolker: yes
    • Lindstedt: yes
    • Liston: no
    • Marchman: yes
    • Mullica: yes
    • Pelton B.: yes
    • Pelton R.: yes
    • Rich: yes
    • Roberts: yes
    • Rodriguez: no
    • Simpson: yes
    • Snyder: yes
    • Sullivan: yes
    • Wallace: yes
    • Weissman: yes
    • Zamora Wilson: yes
    • Coleman: no
    • President: no

Related bills

No related bills recorded for this bill.

Official source

https://leg.colorado.gov/bills/SB26-009

Attribution

Data from openstates_api_sync, retrieved 2026-08-08T01:57:41.193191Z

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

Session-wide evidence can include changes to other bills:

Bulk imports for this sessionSession dates and activity

Use this data

Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=CO&identifier=SB 9. See the API docs or the MCP server for AI assistants.

Known limitations

  • Sponsor party and chamber affiliation are not yet captured by this API.
  • Committee referrals are not yet captured.
  • Some documents have no extracted text yet, so version comparison may be limited.

See the methodology page for data sources and limitations.