CO HB1315

Beginning July 1, 2019, the sale, storage, usage, or consumption of manufactured homes is exempt from state sales and use taxes under Colorado Revised Statutes 39-26-721(3).

Manufactured homes must be constructed in compliance with federal safety standards as defined in Section 39-1-102(7.8) to qualify for the exemption.

Local municipalities may only exempt manufactured homes from town, city, or county sales taxes by expressly including this exemption in their initial sales tax ordinance or by amendment thereto.

The effective date is 12:01 a.m. on the day following the ninety-day period after final adjournment of the general assembly (August 8, 2018, if adjournment occurs May 9, 2018), or upon voter approval if a referendum petition is filed during the ninety-day period.

Governor John W. Hickenlooper approved the bill.