On June 23, 2021, the Governor of Colorado signed H.B. 1312, officially bringing the law in line with the state’s practice of applying sales and use tax to digital goods. The new amendments to the Colorado Revised Statutes expand the definition of tangible personal property to include all goods, wares, and commodities, and specifically includes digital goods regardless of their method of delivery. Digital goods are defined as “any item of tangible personal property that is delivered or stored by digital means, including but not limited to video, music, or electronic books.” The state previously incorporated a similar definition of digital goods as tangible personal property in the Colorado Code of Regulations effective January 2021. (Colorado H.B. 1312; 1 Code Colo. Regs. §39-26-102(15))