CO HB1150

Creates a state sales and use tax exemption for disaster-preparedness items on the first Saturday and Sunday of September in 2013, 2014, and 2015.

Defines "disaster-preparedness item" to include batteries, phone chargers, radios, duct tape, coolers, can openers, ice, first aid kits, fire extinguishers, smoke/carbon monoxide detectors, fuel tanks, bottled water, flashlights, shovels, and portable generators.

Sets tax exemption limits of $1,000 for portable generators and $60 for all other disaster-preparedness items.

Allows any vendor to voluntarily participate but requires participating vendors to apply the exemption to all qualifying items without selective application.

Permits towns, cities, and counties to adopt identical sales tax exemptions for disaster-preparedness items during the same periods.