CO HB1329

Amends the definition of "specialty fertilizer" in Colorado law to add cemeteries to the list of nonfarm uses, while removing references to greenhouses, hydroponic facilities, and nurseries.

Classifies sales of fertilizer for agricultural commodity production as wholesale sales exempt from sales and use tax, excluding specialty fertilizer.

Classifies sales of spray adjuvants (products that increase pesticide effectiveness) for agricultural commodity production as wholesale sales exempt from sales and use tax.

Excludes products regulated under Colorado Title 44, Articles 11 and 12 from the definition of agricultural commodities for these tax exemptions.

Applies retroactively to all sales occurring before, on, or after the effective date of the act.