The General Assembly of Colorado has enacted SB21-282, which exempts small businesses who make $100,000 in retail sales, from using destination sourcing requirements. In addition, sales tax is assessed based on the buyer’s address when a taxable product or service is handed over to the consumer. On April 1, 2021, the Department of Revenue sent out a notice that a geographic information system is now running online. Retailers will determine the taxing jurisdiction in which the address resides using that system. Beginning February 1, 2022, the destination sourcing rules will be mandatory for all retailers. (S.B. 21-282, Laws 2021)