Colorado has extended their small retail sourcing rules exemption, stating that small retailers in Colorado may continue to source sales to their business location regardless of where the property or service is received. The Colorado state sales tax is calculated based on the buyer’s address when the product or service is delivered to a customer. However, small retailers with less than $100,000 of retail sales can source all their sales to their business location. This exemption originally expired February 1, 2022, and it is now extended to October 1, 2022. (State of Colorado, H.B. 22-1027, January 31, 2022)