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CO HB1187

Bill

Official Source

Status

Passed

6/1/2016

Primary Sponsor

Tracy Kraft-Tharp

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • Exempts food, beverages, meals, and snacks provided to residents on the premises of retirement communities from sales and use tax, effective July 1, 2016
  • Exempts packaging, containers, and bags used to serve these food items to retirement community residents from sales tax
  • Defines "retirement community" to include assisted living residences, independent living facilities for persons 55 or older, and licensed nursing care facilities
  • Clarifies that prepared salads, salad bars, and packaged and unpackaged cold sandwiches are included in the food exemption
  • Applies the exemption to both direct sales to consumers and sales to retirement communities for purposes of providing meals to residents

Legislative Description

Sales & Use Tax Exemption Retirement Comm Food

Last Action

Governor Signed

6/1/2016

Committee Referrals

Finance3/16/2016
Committee of the Whole3/9/2016
Finance2/3/2016

Full Bill Text

No bill text available