HB 18-1315

  • Colorado House Bill
  • 2018 Regular Session
  • Introduced in House Apr 27, 2018
  • Passed House Apr 27, 2018
  • Passed Senate May 08, 2018
  • Signed by Governor May 24, 2018

Manufactured Home Sales Tax Exemption

Abstract

Under current law, 48% of the purchase price of a manufactured home constructed in compliance with the federal 'National Manufactured Housing Construction and Safety Standards Act of 1974' (federal act) is exempt from state sales and use tax. The subsequent sale of the manufactured home is entirely exempt from state sales and use tax. These existing exemptions apply to any local government that imposes a sales and use tax based on the state tax. The bill entirely exempts manufactured homes constructed in compliance with the federal act from the state sales and use tax. The exemption automatically applies to a special district or other limited purpose authority that has the same tax base as the state, but does not apply to a statutory municipality or county unless it creates a local exemption based on the state exemption. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More

Bill Sponsors (4)

Votes


Actions


May 24, 2018

Office of the Governor

Governor Signed

May 18, 2018

Office of the Governor

Sent to the Governor

Senate

Signed by the President of the Senate

House

Signed by the Speaker of the House

May 08, 2018

Senate

Senate Third Reading Passed - No Amendments

May 07, 2018

Senate

Senate Second Reading Special Order - Passed - No Amendments

Senate

Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole

  • Committee-Passage
Appropriations

May 02, 2018

Senate

Senate Committee on Finance Refer Unamended to Appropriations

  • Referral-Committee
Appropriations Finance

Apr 27, 2018

Senate

Introduced In Senate - Assigned to Finance

  • Introduction
Finance

House

House Third Reading Passed - No Amendments

Apr 26, 2018

House

House Second Reading Special Order - Passed with Amendments - Committee

House

House Committee on Appropriations Refer Amended to House Committee of the Whole

  • Referral-Committee
  • Committee-Passage
House Committee of the Whole Appropriations

Apr 09, 2018

House

House Committee on Finance Refer Unamended to Appropriations

  • Referral-Committee
Appropriations Finance

Mar 22, 2018

House

Introduced In House - Assigned to Finance

  • Introduction
Finance

Bill Text

Bill Text Versions Format
Committee Amendment PDF
PA1 (04/26/2018) PDF
Introduced (03/22/2018) PDF
Engrossed (04/26/2018) PDF
Reengrossed (04/27/2018) PDF
Revised (05/07/2018) PDF
Rerevised (05/08/2018) PDF
Final Act (05/18/2018) PDF
Signed Act (05/24/2018) PDF

Related Documents

Document Format
Fiscal Note SA1 (04/26/2018) PDF
Fiscal Note SA2 (05/07/2018) PDF
Fiscal Note FN1 (04/06/2018) PDF
Fiscal Note FN2 (04/30/2018) PDF
Fiscal Note FN3 (08/13/2018) PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Colorado General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.