CO HB1009

Reinstates sales and use tax exemptions for nonessential articles provided by food and beverage sellers to customers without separate charge, effective January 1, 2018.

Narrows the scope of House Bill 10-1194 by removing the taxation of nonessential articles that had been subject to tax from March 1, 2010 through December 31, 2017.

Applies exemptions to articles and containers/bags furnished by food, meal, and beverage vendors to consumers when no separate charge is made and the items become consumer property.

Repeals restrictions in statute 24-75-113 that prohibited appropriation of HB 10-1194 revenue increases for funding additional state employees, effective January 1, 2018.

Subject to voter petition and referendum; if challenged within 90 days of adjournment, requires approval at November 2018 general election to take effect.