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CO HB1012

Bill

Status

Passed

3/26/2015

Primary Sponsor

Jon Becker

Click for details

Origin

House of Representatives

2015 Regular Session

AI Summary

  • Exempts all sales of dyed diesel from Colorado state sales tax under Part 1 of the tax code.
  • Exempts the storage, use, or consumption of dyed diesel from Colorado state use tax under Part 2 of the tax code.
  • Defines "dyed diesel" by reference to the definition in Section 39-27-101(8) of Colorado law.
  • Streamlines tax collection by providing uniform tax treatment for all dyed diesel regardless of its end use, eliminating administrative burden on retailers.
  • Eliminates prior inconsistent taxation where dyed diesel used in certain applications like hospital generators or semitrailer auxiliary power units was subject to tax while most other uses were exempt.

Legislative Description

Sales & Use Tax Exemption For Dyed Diesel

Last Action

Governor Signed

3/26/2015

Committee Referrals

Finance2/25/2015
Transportation and Energy1/21/2015
Finance1/7/2015

Full Bill Text

No bill text available