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1 <br />Second Regular Session <br />Sixty-ninth General Assembly <br />STATE OF COLORADO <br />LLS NO. R14-1084.01 Esther van Mourik x4215 <br />ENGROSSED <br />SJR14-038 <br />SENATE SPONSORSHIP <br />Steadman and Harvey, <br />HOUSE SPONSORSHIP <br />Kagan and Conti, <br />Senate Committees House Committees <br />Finance <br />SENATE JOINT RESOLUTION 14-038 <br />101 CONCERNING UNIFORM SALES AND USE TAX DEFINITIONS FOR HOME <br />102 RULE MUNICIPALITIES THAT LOCALLY COLLECT THEIR SALES <br />103 AND USE TAXES. <br />1 WHEREAS, Colorado's system of local collection of sales and use <br />2 tax by home rule municipalities can be cumbersome and difficult for <br />3 multijurisdictional merchants; and <br />4 WHEREAS, The state, local governments, and businesses alike <br />5 agree that standardization of definitions of the goods or services subject <br />6 to sales or use tax and the goods or services exempted from sales or use <br />7 tax (the "sales and use tax base") would improve Colorado's business <br />8 environment; and <br />Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment. <br />Capital letters indicate new material to be added to existing statute. <br />Dashes through the words indicate deletions from existing statute. <br />woo <br />< 0 N <br />Z LO <br />w4 >,LE 2 <br />cr) <br />27 <br />