Donald Valdez
- Democratic
Primary
All of the current law sections presented in the act provide sales tax exemptions for specific items. None of the sales tax exemptions in the act authorize corresponding use tax exemptions. As a result, an item could conceivably become subject to use tax the instant the tax-exempt sale occurs. Most statutory sales tax exemptions have corresponding use tax exemptions to prevent this. Consequently, the act addresses defects in statute by clarifying that an item that is subject to a sales tax exemption is actually exempt from both sales and use tax and makes those statutory sections compatible with the fundamental principles of use tax and Colorado supreme court decisions on the subject.(Note: This summary applies to this bill as enacted.)
Governor Signed
Sent to the Governor
Signed by the President of the Senate
Signed by the Speaker of the House
Senate Third Reading Passed - No Amendments
Senate Second Reading Passed - No Amendments
Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole
House Third Reading Passed - No Amendments
House Second Reading Passed - No Amendments
House Committee on Finance Refer Unamended to House Committee of the Whole
| Bill Text Versions | Format |
|---|---|
| Signed Act (04/22/2021) | |
| Final Act (04/13/2021) | |
| Rerevised (04/09/2021) | |
| Revised (04/08/2021) | |
| Reengrossed (03/25/2021) | |
| Engrossed (03/24/2021) | |
| Introduced (03/04/2021) | |
| Committee Amendment |
| Document | Format |
|---|---|
| Fiscal Note FN1 (03/19/2021) | |
| Fiscal Note FN2 (08/23/2021) |
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.