CO SB208

Extends the existing sales and use tax exemption for machinery and machine tools to include equipment purchased for construction materials mining operations.

Amends the definition of "manufacturing" in Colorado Revised Statutes § 39-26-709 to include processing of materials from construction materials mining operations as defined in § 34-32.5-103.

Covers concentrating, milling, evaporation, cleaning, preparation, transportation, and other off-site operations not conducted on affected land.

Applies to sales of machinery and machine tools occurring on or after July 1, 2017.

Includes a safety clause declaring the act necessary for immediate preservation of public peace, health, and safety.