I have the same issue and will call Lacerte on Monday.  I looked up the actual rule on https://tax.colorado.gov/TABOR.  The actual rule says "AND" but Lacerte's diagnostic says "OR".  The rule says "Eligible full-year residents who do not have a Colorado income tax liability AND are not claiming a refund of wage withholding, must file a return by April 18, 2022.  (This must refer to people that are otherwise not required to file.)

So, Lacerte is giving the diagnostic when either of those things occur, however the taxpayer is ineligible only if there is NO TAX LIABLITITY AND ALSO NO WITHHOLDING.  Not OR.

My client is retired with oodles of investment income, no withholding and definitely has a tax liability.  Should be eligible for the sales tax refund.  I will post again after I talk to Lacerte.  It's generally faster to call Lacerte with questions, but they are closed right now.  It was difficult to locate this post.