Two pieces of Colorado sales and use tax legislation to repeal the “Amazon law” have been indefinitely postponed in committee. The first bill – S.B. 56 – would have provided a use tax exemption for Colorado purchases of tangible personal property from out-of-state retailers that do not collect Colorado sales tax and do not meet the requirements of the due process clause or the commerce clause as discussed in Quill Corp. v. North Dakota. The bill would have effectively nullified the Amazon law and in essence eliminated the use tax. The second bill – S.B. 73 – would have repealed multiple tax bills enacted in 2010, including the Amazon law. Both bills were indefinitely postponed in committee on February, 14, 2011. (S.B. 56 and S.B. 73, indefinitely postponed February, 14, 2011)