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HB 22-1023 CO
Introduced

Farm Close-out Exemption Exclude Motor Vehicles

CO · session 2022A · Assembly / House · bill

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Introduced Jan 12, 2022

Latest action (Feb 3, 2022) Introduced In House - Assigned to Finance

Summary

Legislative Oversight Committee Concerning Tax Policy. A farm close-out sale, which is a farmer's or rancher's sale by auction or private treaty of all tangible personal property used in carrying on the farming or ranching operations, is exempt from the sales and use tax. The bill excludes motor vehicles that are subject to registration requirements from a farm close-out sale.(Note: This summary applies to this bill as introduced.)

Sponsors (2)

Action history (2)
  1. Feb 3, 2022 House Committee on Finance Postpone Indefinitely · lower
  2. Jan 12, 2022 Introduced In House - Assigned to Finance · lower

Text versions (2)

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

  • Introduced (01/12/2022) · PDF
  • Committee Amendment · PDF

Full text

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