C.R.S. § 39-26-801

(1) The general assembly hereby finds and declares that: (a) Colorado has a unique and complex state and local sales tax system; (b) Home rule jurisdictions have exercised their constitutional authority to establish their own sales and use tax systems, including their own licensing requirements, rates, taxable and nontaxable items, and definitions; (c) The resulting lack of uniformity can be especially cumbersome for businesses operating in multiple jurisdictions in Colorado; and (d) It is time that a group of knowledgeable citizens come together to study options of further simplifying our tax system.