CO HB1303

Repeals the exemption for sacramental wines used for religious purposes from Colorado's excise tax on alcohol beverages, making them subject to standard excise tax under Section 44-3-503.

Maintains the current exemption that allows religious organizations distributing sacramental wines for religious purposes to operate without needing a liquor license.

Cites the exemption as claiming only $2,600 in total annual tax relief from a small number of taxpayers and notes it does not apply equally to all religions.

Takes effect August 5, 2020, or upon voter approval if a referendum petition is filed, with the tax applying to sacramental wines sold or distributed on or after January 1, 2021.

Sponsored by Representatives Benavidez and Snyder; referred to the House Finance Committee.