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Legislative Year: 2022 Change
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Bill Detail: HB22-1024

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Title Sales And Use Tax Exemption Municipal Public School Construction
Status Governor Signed (04/18/2022)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors S. Bird (D)
D. Woog (R)
Senate Sponsors C. Hansen (D)
C. Kolker (D)
House Committee Transportation and Local Government
Senate Committee Finance
Date Introduced 01/12/2022
Summary

Legislative Oversight Committee Concerning Tax Policy.
Under current law, all sales of construction and building materials to

contractors and subcontractors for use in the building, erection, alteration,
or repair of structures, highways, roads, streets, and other public works
are exempt from the sales and use tax levied by the state and certain local
governments. Home rule cities continue to levy the tax on sales of
construction and building materials within their jurisdiction. The bill
extends the exemption to the sales and use tax levied by home rule cities
on such materials for use in connection with the building, erection,
alteration, or repair of a public school.

Committee Reports
with Amendments
Full Text
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Fiscal Notes Fiscal Notes (01/19/2022) (most recent)  
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