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Legislative Year: 2022 Change

Bill Detail: HB22-1023

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Title Farm Close-out Exemption Exclude Motor Vehicles
Status House Committee on Finance Postpone Indefinitely (02/03/2022)
Bill Subjects
  • Agriculture
  • Fiscal Policy & Taxes
House Sponsors A. Benavidez (D)
Senate Sponsors C. Kolker (D)
House Committee Finance
Senate Committee
Date Introduced 01/12/2022

Legislative Oversight Committee Concerning Tax Policy. A
farm close-out sale, which is a farmer's or rancher's sale by auction or
private treaty of all tangible personal property used in carrying on the
farming or ranching operations, is exempt from the sales and use tax. The
bill excludes motor vehicles that are subject to registration requirements

from a farm close-out sale.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (01/18/2022) (most recent)  
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