HB 21-1155

  • Colorado House Bill
  • 2021 Regular Session
  • Introduced in House Apr 01, 2021
  • Passed House Mar 30, 2021
  • Passed Senate Apr 20, 2021
  • Signed by Governor May 07, 2021

Sales Tax Statute Modifications To Address Defects


Section 1 of the act changes the cross references to certain definitions related to bingo that were relocated as a result of Senate Bill 17-232. The statutory references were not correctly changed for purposes of the bingo equipment sales and use tax exemption. This section addresses that defect.Section 2 removes the words "low-emitting" from the description of a sales tax exemption because the exemption is no longer conditioned on the motor vehicle being "low-emitting".Section 3 corrects a missed conforming amendment. House Bill 20-1023 provided for the conditional repeal of section 39-26-105.3 to be effectively replaced with section 39-26-105.2. Section 39-26-204.5, a use tax statute, makes reference to section 39-26-105.2 but a conforming amendment to that section was not included in House Bill 20-1023. Section 3 adds the same conditional repeal to the use tax statute and provides the same hold harmless for retailers as is provided in section 39-26-105.2.Section 4 addresses an anachronism in the sales tax statutes by repealing section 39-26-110. That statute specifies that a retailer doing business in 2 or more locations in Colorado may file one return that will cover all business locations. This statute was added as part of the "Emergency Retail Sales Tax Act of 1935" and has not been amended since, only moved around. With the advent of home rule taxing jurisdictions that can collect and administer their own sales and use tax, it is no longer possible that retailers doing business in more than one location in Colorado can file only one return to report all sales and use taxes collected because the department of revenue no longer administers all sales and use taxes in the state.Section 5 addresses a defect in the sales tax statute by updating the statutory reference for the definition of "food" for purposes of a sales tax exemption for certain types of food. The definition of food is no longer located in 7 U.S.C. sec. 2012 (g). It is better to include a more general cross reference to all of 7 U.S.C. sec. 2012 instead of the specific subsection (g), which is now incorrect. A more general reference allows for later amendments to that section.(Note: This summary applies to this bill as enacted.)

Bill Sponsors (4)


Apr 20, 2021

Mar 30, 2021


May 07, 2021

Office of the Governor

Governor Signed

Apr 28, 2021

Office of the Governor

Sent to the Governor

Apr 27, 2021


Signed by the President of the Senate


Signed by the Speaker of the House

Apr 20, 2021


Senate Third Reading Passed - No Amendments

Apr 19, 2021


Senate Second Reading Passed - No Amendments

Apr 14, 2021


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

  • Committee-Passage
Business, Labor, & Technology

Apr 01, 2021


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

  • Introduction
Business, Labor, & Technology

Mar 30, 2021


House Third Reading Passed - No Amendments

Mar 29, 2021


House Second Reading Passed - No Amendments

Mar 25, 2021


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

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

Mar 03, 2021


Introduced In House - Assigned to Finance

  • Introduction

Bill Text

Bill Text Versions Format
Signed Act (05/07/2021) PDF
Final Act (04/27/2021) PDF
Rerevised (04/20/2021) PDF
Revised (04/19/2021) PDF
Reengrossed (03/30/2021) PDF
Engrossed (03/29/2021) PDF
Introduced (03/03/2021) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note FN1 (03/23/2021) PDF
Fiscal Note FN2 (07/15/2021) PDF


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