HB 17-1009

  • Colorado House Bill
  • 2017 Regular Session
  • Introduced in House Jan 11, 2017
  • House
  • Senate
  • Governor

Restore Nonessential Articles Tax Exemptions


Before March 1, 2010, state law exempted from state sales and use taxes all articles sold to sellers of food, meal, or beverage items that sellers furnish to their customers along with the items without adding a separate charge. Effective March 1, 2010, House Bill 10-1194 narrowed the exemptions by subjecting to state sales and use taxes any such articles that the department of revenue determined to be nonessential to the customer. Effective January 1, 2018, the bill reinstates the exemptions from state sales and use taxes for nonessential articles. (Note: This summary applies to this bill as introduced.)

Bill Sponsors (1)



Jan 26, 2017

Colorado General Assembly

House Committee on State, Veterans, & Military Affairs Postpone Indefinitely

State, Veterans, & Military Affairs

Jan 11, 2017

Colorado General Assembly

Introduced In House - Assigned to State, Veterans, & Military Affairs

  • Introduction
State, Veterans, & Military Affairs

Bill Text

Bill Text Versions Format
Committee Amendment PDF
Introduced (01/11/2017) PDF

Related Documents

Document Format
Fiscal Note FN1 (01/17/2017) PDF
Fiscal Note FN2 (05/15/2017) PDF


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