HB 22-1024 CO

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Became Law

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.)

• Shannon Bird · primary
• Dan Woog Republican · primary
• Chris Hansen · primary
• Chris Kolker Democratic · primary

1. Apr 18, 2022 Governor Signed · executive
2. Apr 8, 2022 Sent to the Governor · executive
3. Apr 8, 2022 Signed by the President of the Senate · upper
4. Apr 7, 2022 Signed by the Speaker of the House · lower
5. Mar 28, 2022 Senate Third Reading Passed - No Amendments · upper
6. Mar 25, 2022 Senate Second Reading Passed - No Amendments · upper
7. Mar 22, 2022 Senate Second Reading Laid Over Daily - No Amendments · upper
8. Mar 18, 2022 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole · upper
9. Mar 9, 2022 Senate Committee on Finance Refer Unamended to Appropriations · upper
10. Feb 28, 2022 Introduced In Senate - Assigned to Finance · upper
11. Feb 24, 2022 House Third Reading Passed - No Amendments · lower
12. Feb 23, 2022 House Second Reading Passed with Amendments - Committee, Floor · lower
13. Feb 22, 2022 House Second Reading Laid Over Daily - No Amendments · lower
14. Feb 17, 2022 House Committee on Appropriations Refer Amended to House Committee of the Whole · lower
15. Feb 8, 2022 House Committee on Transportation & Local Government Refer Amended to Appropriations · lower
16. Jan 12, 2022 Introduced In House - Assigned to Transportation & Local Government · lower

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.

• Signed Act (04/18/2022) · PDF
• Final Act (04/08/2022) · PDF
• Rerevised (03/28/2022) · PDF
• Revised (03/25/2022) · PDF
• Reengrossed (02/24/2022) · PDF
• Engrossed (02/23/2022) · PDF
• Introduced (01/12/2022) · PDF
• PA2 (02/17/2022) · PDF
• PA1 (02/09/2022) · PDF
• Committee Amendment · PDF