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Legislative Year: 2021 Change
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Bill Detail: HB21-1155

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Title Sales Tax Statute Modifications To Address Defects
Status Governor Signed (05/07/2021)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors A. Pico (R)
Senate Sponsors R. Zenzinger (D)
R. Woodward (R)
House Committee Finance
Senate Committee Business, Labor and Technology
Date Introduced 03/03/2021
Summary

Statutory Revision Committee. Section 1 of the bill changes the
cross references to certain definitions related to bingo that were relocated
as a result of Senate Bill 17-232. The statutory references were not
correctly changed for purposes of the bingo equipment sales and use tax
exemption. This section addresses that defect.
Section 2 removes the words low-emitting from the description

of a sales tax exemption because the exemption is no longer conditioned
on the motor vehicle being low-emitting.
Section 3 corrects a missed conforming amendment. House Bill
20-1023 provided for the conditional repeal of section 39-26-105.3,
C.R.S., to be effectively replaced with section 39-26-105.2, C.R.S.
Section 39-26-204.5, C.R.S., a use tax statute, makes reference to section
39-26-105.2, C.R.S., but a conforming amendment to that section was not
included in House Bill 20-1023. Section 3 adds the same conditional
repeal to the use tax statute and provides the same hold harmless for
retailers as is provided in section 39-26-105.2, C.R.S.
Section 4 addresses an anachronism in the sales tax statutes by
repealing section 39-26-110, C.R.S. That statute specifies that a retailer
doing business in 2 or more locations in Colorado may file one return that
will cover all business locations. This statute was added as part of the
Emergency Retail Sales Tax Act of 1935 and has not been amended
since, only moved around. With the advent of home rule taxing
jurisdictions that can collect and administer their own sales and use tax,
it is no longer possible that retailers doing business in more than one
location in Colorado can file only one return to report all sales and use
taxes collected because the department of revenue no longer administers
all sales and use taxes in the state.
Section 5 addresses a defect in the sales tax statute by updating the
statutory reference for the definition of food for purposes of a sales tax
exemption for certain types of food. The definition of food is no longer
located in 7 U.S.C. sec. 2012 (g). It is better to include a more general
cross reference to all of 7 U.S.C. sec. 2012 instead of the specific
subsection (g), which is now incorrect. A more general reference allows
for later amendments to that section.

Committee Reports
with Amendments
Full Text
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Fiscal Notes Fiscal Notes (07/15/2021) (most recent)  
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