ColoradoSigned into law2026 Regular Session

SB26-128 Sales & Use Tax Destination Management Company

Latest: May 4, 2026 · Governor Signed

Taxes and spending

What it means

Our plain-English summary and constitutional analysis for this bill is not published yet. Every analysis is reviewed by an editor before it appears here.

How they voted

Senate: REPASS

28 yes · 7 no

Apr 17, 2026 · Result: pass

PartyYesNo
Democratic176
Republican111
How each member voted (35)

Party shown is each member's current party in our records. Official vote record

Senate: CONCUR

34 yes · 1 no

Apr 17, 2026 · Result: pass

PartyYesNo
Democratic221
Republican12–
How each member voted (35)

Party shown is each member's current party in our records. Official vote record

6 committee, procedural and amendment votes

House: BILL

46 yes · 15 no · 4 other

Apr 16, 2026 · Result: pass

PartyYesNoOther / excused
Democrat––1
Democratic38–3
Republican715–
How each member voted (64)

1 of 65 members on the official record could not be matched to our officials list and are not shown individually. The tally above is the official one.

Party shown is each member's current party in our records. Official vote record

House: Refer Senate Bill 26-128, as amended, to the Committee of the Whole.

9 yes · 1 no · 1 other

Apr 6, 2026 · Result: pass

PartyYesNoOther / excused
Democratic6–1
Republican31–
How each member voted (11)

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.002 (Attachment C)

? yes · ? no

Apr 6, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

Senate: BILL

27 yes · 8 no

Mar 25, 2026 · Result: pass

PartyYesNo
Democratic167
Republican111
How each member voted (35)

Party shown is each member's current party in our records. Official vote record

Senate: Refer Senate Bill 26-128, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar.

9 yes · 0 no

Mar 17, 2026 · Result: pass

PartyYes
Democratic6
Republican3
How each member voted (9)

Party shown is each member's current party in our records. Official vote record

Senate: Adopt amendment L.001 (Attachment A)

? yes · ? no

Mar 17, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

Where it stands

  1. Feb 25, 2026 · Senate

    Introduced

    Introduced In Senate - Assigned to Finance

  2. Mar 25, 2026 · Senate

    Passed Senate

    Senate Third Reading Passed - No Amendments

  3. Mar 25, 2026 · House

    Introduced

    Introduced In House - Assigned to Finance

  4. Apr 6, 2026 · House

    Sent to committee

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

  5. Apr 16, 2026 · House

    Passed House

    House Third Reading Passed - No Amendments

  6. Apr 22, 2026 · Senate

    Passed Senate

    Signed by the President of the Senate

  7. Apr 22, 2026 · House

    Passed House

    Signed by the Speaker of the House

  8. May 4, 2026 · Governor

    Became law

    Governor Signed

Full official history (17 actions)
  • Feb 25, 2026SenateIntroduced In Senate - Assigned to Finance
  • Mar 17, 2026SenateSenate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole
  • Mar 20, 2026SenateSenate Second Reading Laid Over to 03/23/2026 - No Amendments
  • Mar 23, 2026SenateSenate Second Reading Laid Over to 03/24/2026 - No Amendments
  • Mar 24, 2026SenateSenate Second Reading Passed with Amendments - Committee
  • Mar 25, 2026SenateSenate Third Reading Passed - No Amendments
  • Mar 25, 2026HouseIntroduced In House - Assigned to Finance
  • Apr 6, 2026HouseHouse Committee on Finance Refer Amended to House Committee of the Whole
  • Apr 9, 2026HouseHouse Second Reading Laid Over Daily - No Amendments
  • Apr 13, 2026HouseHouse Second Reading Special Order - Passed with Amendments - Committee
  • Apr 14, 2026HouseHouse Third Reading Laid Over Daily - No Amendments
  • Apr 16, 2026HouseHouse Third Reading Passed - No Amendments
  • Apr 17, 2026SenateSenate Considered House Amendments - Result was to Concur - Repass
  • Apr 22, 2026SenateSigned by the President of the Senate
  • Apr 22, 2026HouseSigned by the Speaker of the House
  • Apr 23, 2026GovernorSent to the Governor
  • May 4, 2026GovernorGovernor Signed

Supporters and opponents

No documented positions yet. Every position we list links to its public source.

Official summary

Read the official summary (openstates)
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.(Note: This summary applies to this bill as enacted.)