C.R.S. § 24-79-101 Legislative declaration
24-79-101. Legislative declaration. (1) The general assembly finds, determines, and declares that:
(a) Free and unfettered access by Colorado's citizens to national and global communications media, including, without limitation, the internet, is essential to citizen participation in state and national affairs through the exchange of information and the continued vitality of commerce at the state, national, and international levels;
(b) Colorado's long-term economic health and competitiveness vis-à-vis the economies of other states and nations, including the benefits of full employment and the attraction of new businesses that may wish to locate here, depend on creating a business environment that is conducive to the continued growth of commerce via the internet and online services;
(c) A patchwork of local fees and taxes, or the addition of state fees and taxes to those already imposed on business activity, will tend to discourage new investment, reduce the number of jobs available in the state, and dissuade consumers and employers from enjoying the economic, social, and environmental benefits offered by use of the internet, including but not limited to telecommuting, just-in-time inventory control, and advance reservation of goods and services;
(d) The cost of forgoing these benefits, even partially and even at a local level, will be borne by all citizens of the state in the form of increased traffic congestion, air pollution, a lower quality of life, and lost time and productivity. Therefore, this act addresses a matter of statewide concern.
(e) Until pending federal legislation resolves issues involving electronic commerce, including whether, and to what extent, state and local taxation of internet access services will further the interests of all participants in the national economy, including the citizens of Colorado, a moratorium of at least three years is appropriate on the imposition of such charges, consistent with the pending national plan.