Colorado House Bill 1024
Session 2022A
Sales And Use Tax Exemption Municipal Public School Construction
Became Law
Signed by Governor on Apr 18, 2022
Sponsors
4 Sponsors
Shannon Bird
Dan Woog
Chris Hansen
Chris Kolker
First Action
Jan 12, 2022
Latest Action
Apr 18, 2022
Origin Chamber
House
Type
Bill
Bill Number
1024
State
Colorado
Session
2022A
checkPassed on February 24, 2022
Motion Text
BILL
House Roll Call Votes
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Excused
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Summary
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 act 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.
For the 2022-23 state fiscal year, the act appropriates $3,375 from the general fund to the department of revenue for use by the taxation business group. The department may use this appropriation for operating expenses related to taxation services.
(Note: This summary applies to this bill as enacted.)
Signed Act (04/18/2022)
Final Act (04/08/2022)
Rerevised (03/28/2022)
Revised (03/25/2022)
Reengrossed (02/24/2022)
Engrossed (02/23/2022)
Introduced (01/12/2022)
PA2 (02/17/2022)
PA1 (02/09/2022)
Committee Amendment
Fiscal Note FN2 (08/29/2022)
Fiscal Note FN1 (01/19/2022)
Fiscal Note SA2 (03/17/2022)
Fiscal Note SA1 (02/16/2022)
Sort by most recent
04/18/2022
Office of the Governor
Governor Signed
04/08/2022
Office of the Governor
Sent to the Governor
04/08/2022
Senate
Signed by the President of the Senate
04/07/2022
House
Signed by the Speaker of the House
03/28/2022
Senate
Senate Third Reading Passed - No Amendments
03/25/2022
Senate
Senate Second Reading Passed - No Amendments
03/22/2022
Senate
Senate Second Reading Laid Over Daily - No Amendments
03/18/2022
Senate
Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
03/09/2022
Senate
Senate Committee on Finance Refer Unamended to Appropriations
02/28/2022
Senate
Introduced In Senate - Assigned to Finance
02/24/2022
House
House Third Reading Passed - No Amendments
02/23/2022
House
House Second Reading Passed with Amendments - Committee, Floor
02/22/2022
House
House Second Reading Laid Over Daily - No Amendments
02/17/2022
House
House Committee on Appropriations Refer Amended to House Committee of the Whole
02/08/2022
House
House Committee on Transportation & Local Government Refer Amended to Appropriations
01/12/2022
House
Introduced In House - Assigned to Transportation & Local Government
Sources
CO Legislature
Record Created
Jan 13, 2022 12:05:26 PM
Record Updated
Sep 16, 2022 8:49:59 AM