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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.

Click here to read the full GT Alert.