Colorado recently enacted H.B. 26-1223, which significantly expands the state’s sales and use tax base beginning Jan. 1, 2027. As we previously discussed in a GT blog post, the legislation generally treats downloaded and remotely accessed computer software, including certain software-as-a-service (SaaS) offerings and mobile applications, as tangible personal property subject to Colorado sales and use tax.

Link to Click here to read the full GT Alert. Click here to read the full GT Alert.

Photo of Samantha Trencs Samantha Trencs

Samantha Trencs counsels clients on a wide range of state and local tax matters. Samantha’s practice focuses on tax planning, policy, and controversy in virtually all areas of state and local taxation, including income, franchise, sales and use, and property taxes. Her practice…

Samantha Trencs counsels clients on a wide range of state and local tax matters. Samantha’s practice focuses on tax planning, policy, and controversy in virtually all areas of state and local taxation, including income, franchise, sales and use, and property taxes. Her practice also includes advising on multistate audits and litigation matters.

Samantha has deep policy experience, including tracking and monitoring tax legislation and ballot measures to provide in-depth analysis on legislative developments and their impact on Fortune 100 companies. Samantha also has wide-ranging experience researching and analyzing complex sales and use tax issues, including regularly analyzing the applicability of state marketplace collection laws, sales tax holidays, and sales and use tax registration, as well as conducting fifty state taxability studies on key SALT issues.

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