HB 22-1024

  • Colorado House Bill
  • 2022 Regular Session
  • Introduced in House Feb 28, 2022
  • Passed House Feb 24, 2022
  • Passed Senate Mar 28, 2022
  • Signed by Governor Apr 18, 2022

Sales And Use Tax Exemption Municipal Public School Construction

Abstract

Under current law, all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works are exempt from the sales and use tax levied by the state and certain local governments. Home rule cities continue to levy the tax on sales of construction and building materials within their jurisdiction. The act extends the exemption to the sales and use tax levied by home rule cities on such materials for use in connection with the building, erection, alteration, or repair of a public school. For the 2022-23 state fiscal year, the act appropriates $3,375 from the general fund to the department of revenue for use by the taxation business group. The department may use this appropriation for operating expenses related to taxation services. (Note: This summary applies to this bill as enacted.)

Bill Sponsors (4)

Votes


Mar 28, 2022

Feb 24, 2022

Actions


Apr 18, 2022

Office of the Governor

Governor Signed

Apr 08, 2022

Office of the Governor

Sent to the Governor

Senate

Signed by the President of the Senate

Apr 07, 2022

House

Signed by the Speaker of the House

Mar 28, 2022

Senate

Senate Third Reading Passed - No Amendments

Mar 25, 2022

Senate

Senate Second Reading Passed - No Amendments

Mar 22, 2022

Senate

Senate Second Reading Laid Over Daily - No Amendments

Mar 18, 2022

Senate

Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole

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

Mar 09, 2022

Senate

Senate Committee on Finance Refer Unamended to Appropriations

  • Referral-Committee
Finance Appropriations

Feb 28, 2022

Senate

Introduced In Senate - Assigned to Finance

  • Introduction
Finance

Feb 24, 2022

House

House Third Reading Passed - No Amendments

Feb 23, 2022

House

House Second Reading Passed with Amendments - Committee, Floor

Feb 22, 2022

House

House Second Reading Laid Over Daily - No Amendments

Feb 17, 2022

House

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

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

Feb 08, 2022

House

House Committee on Transportation & Local Government Refer Amended to Appropriations

  • Referral-Committee
Appropriations Transportation Local Government

Jan 12, 2022

House

Introduced In House - Assigned to Transportation & Local Government

  • Introduction
Transportation & Local Government Transportation Local Government

Bill Text

Bill Text Versions Format
Signed Act (04/18/2022) PDF
Final Act (04/08/2022) PDF
Rerevised (03/28/2022) PDF
Revised (03/25/2022) PDF
Reengrossed (02/24/2022) PDF
Engrossed (02/23/2022) PDF
Introduced (01/12/2022) PDF
PA2 (02/17/2022) PDF
PA1 (02/09/2022) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note SA1 (02/16/2022) PDF
Fiscal Note SA2 (03/17/2022) PDF
Fiscal Note FN1 (01/19/2022) PDF
Fiscal Note FN2 (08/29/2022) 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.