CO HB1158

Extends the sales and use tax exemption for wood and wood products from salvaged trees from July 1, 2013 to July 1, 2020, with the statute repealing on July 1, 2021.

Expands the exemption to include trees killed or infested by spruce beetles in addition to the existing mountain pine beetle exemption, effective July 1, 2011.

Requires wholesalers to certify on a department of revenue form that products are from salvaged trees killed or infested by mountain pine beetles or spruce beetles.

Updates local sales and use tax ordinance provisions to recognize the spruce beetle exemption alongside the existing mountain pine beetle exemption.