CO HB1272

Modifies the Regional Transportation District (RTD) and Scientific and Cultural Facilities District (SCFD) sales and use tax bases to align with the state's tax base beginning January 1, 2014.

Allows RTD and SCFD to levy sales tax on vending machine food sales, machinery and machine tools, and low-emitting motor vehicles and parts that are otherwise exempt under state law.

Exempts cigarettes from RTD and SCFD sales and use taxes, matching the state exemption.

Modifies state law to prevent other local governments from modifying their tax bases based on changes to the state sales tax base, while carving out RTD and SCFD as exceptions beginning January 1, 2014.

Takes effect January 1, 2014.