D 2020-023 Ordering a One-Month Extension for Filing and Remitting State and State-Administered Local Sales Tax Due to the Presence of COVID-19 in Colorado

• Jurisdiction: Colorado
• Date: 05 April 2020
• Executive Order No.: D 2020-023

D 2020 023

EXECUTIVE ORDER

Ordering a One-Month Extension for Filing and Remitting State and

State-Administered Local Sales Tax Due to the Presence of COVID-19 in Colorado

Pursuant to the authority vested in the Governor of the State of Colorado and, in

particular, pursuant to Article IV, Section 2 of the Colorado Constitution and the relevant

portions of the Colorado Disaster Emergency Act, C.R.S. § 24-33.5-701 et seq. and the

Executive Director of the Department of Revenue pursuant to C.R.S.§ 39-26-118(9), I, Jared

Polis, Governor of the State of Colorado, hereby issue this Executive Order ordering the

temporary suspension of certain statutes to provide a one-month extension for filing and

remitting State and State-administered local sales tax due to the presence of coronavirus disease

2019 (COVID-19) in Colorado.

I. Background and Purpose

On March 5, 2020, the Colorado Department of Public Health and Environment’s

(CDPHE) public health laboratory confirmed the first presumptive positive COVID-19 test result

in Colorado. Since then, the number of confirmed cases has continued to climb, and we have

evidence of community spread throughout the State. I verbally declared a disaster emergency on

March 10, 2020, and issued the corresponding Executive Order D 2020 003 on March 11, 2020.

On March 25, 2020, I requested that the President of the United States declare a Major Disaster

for the State of Colorado, pursuant to the Stafford Act. The President approved that request on

March 28, 2020.

My administration, along with other State, local, and federal authorities, has taken a wide

array of actions to mitigate the effects of the pandemic, prevent further spread, and protect

against overwhelming our health care resources.

The economic impacts of COVID-19 are significant, and threaten to undermine the

economic stability of many Coloradans and local businesses. The risk of contamination posed by

COVID-19 has necessitated closure of multiple businesses. Employers and employees in

virtually all sectors of the economy have been hard hit. We must take action to shore up

economic security, employment, community cohesion, and community recovery.

This Executive Order extends the April 20, 2020 filing and remittance deadline for State

and State-administered local sales taxes to May 20, 2020 and directs the Department of Revenue

to waive penalties and interest that would otherwise accrue during this period.