HB 14-1080 Summary

• Establishes sales and use tax exemption for the Southern Ute Indian Tribe, Ute Mountain Ute Tribe, and enrolled tribal members on their respective reservations under Colorado law, codifying existing federal law protections.

• Exempts all sales of tangible property and services to tribes and tribal members from state sales tax when the vendor is located on a reservation or when property is delivered and received on a reservation.

• Exempts motor vehicle sales to tribes and tribal members residing on a reservation if the vehicle is registered to a reservation address; vendors may rely on tribal member certification of enrollment status and residence.

• Extends use tax exemption to tangible property and services stored, used, or consumed on a reservation, except that motor vehicles only qualify if registered to a reservation address.

• Allows tribes and tribal members with partial interests in legal entities to claim exemptions proportional to their ownership interest upon filing a declaration with the Department of Revenue identifying all parties and interest amounts.