HB 20-1174

  • Colorado House Bill
  • 2020 Regular Session
  • Introduced in House Feb 24, 2020
  • Passed House Feb 21, 2020
  • Passed Senate Mar 10, 2020
  • Signed by Governor Apr 01, 2020

Sales Tax Statute Modifications To Address Defect

Abstract

The act: Makes corrections to the penalty for a taxpayer's failure to pay the correct amount of sales taxes due or for a taxpayer's failure to account for sales taxes correctly so that the statute reads the way the department of revenue applies the law; Changes the penalty section for use tax collections so that it is the same as for sales tax collections; legislative history makes clear that the legislature has intended these sections to be the same, but over the years bills revising these sections did not successfully align the 2 sections; and Repeals a temporary partial sales tax rate reduction for a new or used commercial truck, truck tractor, tractor, semitrailer, or vehicle used in combination therewith that has a gross vehicle weight rating in excess of 26,000 pounds. While the rate reduction could still be used, it is preempted by a full rate reduction for low-emitting vehicles in another statutory section. Any vehicle that could qualify for the temporary partial rate reduction in a TABOR refund year already qualifies for the full exemption from sales or use tax under the other section, so the partial rate reduction is not used.(Note: This summary applies to this bill as enacted.)

Bill Sponsors (3)

Votes


Mar 10, 2020

Feb 21, 2020

Actions


Apr 01, 2020

Office of the Governor

Governor Signed

Mar 23, 2020

Office of the Governor

Sent to the Governor

Mar 17, 2020

House

Signed by the Speaker of the House

Senate

Signed by the President of the Senate

Mar 10, 2020

Senate

Senate Third Reading Passed - No Amendments

Mar 09, 2020

Senate

Senate Second Reading Passed - No Amendments

Mar 04, 2020

Senate

Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole

  • Committee-Passage
Business, Labor, & Technology

Feb 24, 2020

Senate

Introduced In Senate - Assigned to Business, Labor, & Technology

  • Introduction
Business, Labor, & Technology

Feb 21, 2020

House

House Third Reading Passed - No Amendments

Feb 20, 2020

House

House Second Reading Passed - No Amendments

Feb 19, 2020

House

House Second Reading Laid Over Daily - No Amendments

Feb 14, 2020

House

House Committee on Appropriations Refer Unamended to House Committee of the Whole

  • Committee-Passage
  • Referral-Committee
House Committee of the Whole Appropriations

Feb 06, 2020

House

House Committee on State, Veterans, & Military Affairs Refer Unamended to Appropriations

  • Referral-Committee
State, Veterans, & Military Affairs Appropriations

Jan 28, 2020

House

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

  • Introduction
State, Veterans, & Military Affairs Appropriations

Bill Text

Bill Text Versions Format
Signed Act (04/01/2020) PDF
Final Act (03/17/2020) PDF
Rerevised (03/10/2020) PDF
Revised (03/09/2020) PDF
Reengrossed (02/21/2020) PDF
Engrossed (02/20/2020) PDF
Introduced (01/28/2020) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note SA1 (02/12/2020) PDF
Fiscal Note FN1 (02/05/2020) PDF

Sources

Data on Open States is updated nightly from the official website of the Colorado General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.