HB 22-1109

  • Colorado House Bill
  • 2022 Regular Session
  • Introduced in House Jan 21, 2022
  • House
  • Senate
  • Governor

On-demand Air Carrier Aircraft Sales Tax Exemption

Abstract

For 7 years beginning on January 1, 2023, the bill creates a sales and use tax exemption for the sale, storage, use, or consumption of an aircraft used or purchased for use in interstate or intrastate commerce by an on-demand air carrier. An on-demand air carrier is an entity authorized by the federal aviation administration to operate an aircraft to transport people or property in compliance with the administration's certification and operations requirements. The aeronautics division in the department of transportation is required to provide the state auditor with any available information that would assist the state auditor's measurement of the effectiveness of the exemption. The bill specifies that a statutory town, city, or county may exempt the same items only by express inclusion of the exemption in its initial sales tax ordinance or resolution or by amendment thereto and also that the exemptions do not apply to the tax imposed by a special district or other limited purpose governmental entity. (Note: This summary applies to this bill as introduced.)

Bill Sponsors (4)

Votes


No votes to display

Actions


May 12, 2022

House

House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed

Appropriations

Mar 03, 2022

House

House Committee on Finance Refer Unamended to Appropriations

  • Referral-Committee
Finance Appropriations

Feb 17, 2022

House

House Committee on Business Affairs & Labor Refer Amended to Finance

  • Referral-Committee
Finance

Jan 21, 2022

House

Introduced In House - Assigned to Business Affairs & Labor

  • Introduction
Business Affairs & Labor

Bill Text

Bill Text Versions Format
Introduced (01/21/2022) PDF
PA1 (02/18/2022) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note FN1 (02/09/2022) PDF
Fiscal Note FN2 (08/29/2022) PDF

Sources

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