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Bill Detail: HB20-1174

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Title Sales Tax Statute Modifications To Address Defect
Status Governor Signed (04/01/2020)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors H. McKean (R)
D. Valdez (D)
Senate Sponsors J. Tate (R)
House Committee State, Veterans, and Military Affairs
Senate Committee Business, Labor and Technology
Date Introduced 01/28/2020

Statutory Revision Committee. Section 1 of the bill makes
corrections to the penalty for a taxpayer's failure to pay the correct
amount of sales taxes due or for a taxpayer's failure to account for sales
taxes correctly so that the statute reads the way the department of revenue
applies the law.
Section 2 changes the penalty section for use tax collections so

that it is the same as for sales tax collections. Legislative history makes
clear that the legislature has intended these sections to be the same, but
over the years bills revising these sections did not successfully align the
2 sections.
Section 3 repeals a temporary partial sales tax rate reduction for
a new or used commercial truck, truck tractor, tractor, semitrailer, or
vehicle used in combination therewith that has a gross vehicle weight
rating in excess of 26,000 pounds. While the rate reduction could still be
used, it is preempted by a full rate reduction for low-emitting vehicles in
another statutory section. Any vehicle that could qualify for the temporary
partial rate reduction in a TABOR refund year already qualifies for the
full exemption from sales or use tax under the other section, so the partial
rate reduction is not used.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (02/05/2020) (most recent)  
Additional Bill Documents Bill Documents
  • Past bill versions
  • Past fiscal notes
  • Committee activity and documents
  • Bill History
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Votes House and Senate Votes
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