According to The Denver Business Journal, "Organizations like the Colorado Retail Council have supported HB 1269 because retailers are tired of being undercut by online sites like Amazon.com that don’t have to pay local taxes or fund the physical staffing and infrastructure costs needed to maintain a store.
"But state officials acknowledged during a committee hearing
that the connections outlined in the bill would not require Amazon to
pay taxes unless it undertook an action like opening a warehouse or
distribution facility in Colorado.
"... so, House Republicans focused instead on another clause in the
bill — one that creates a presumption that an online retailer has a
nexus requiring it to remit taxes and to have to prove otherwise to
Colorado. That provision, they said, would lead state officials to harass
smaller companies that won’t have the resources to fight back rather
than go after giant corporations whose legal departments can bat away
such a presumption."