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Legislative Year: 2021 Change
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Bill Detail: HB21-1177

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Title Add Use Tax Exemption To Some Sales Tax Exemption
Status Sent to the Governor (04/14/2021)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors D. Valdez (D)
M. Lynch (R)
Senate Sponsors D. Moreno (D)
R. Woodward (R)
House Committee Finance
Senate Committee Finance
Date Introduced 03/04/2021
Summary

Statutory Revision Committee. All of the current law sections
presented in the bill provide sales tax exemptions for specific items. None
of the sales tax exemptions in the bill 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 bill 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.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (03/19/2021) (most recent)  
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