CO SB320

Sales and use tax exemption for low-emitting heavy-duty motor vehicles (over 10,000 lbs), power sources, and conversion parts is reinstated from August 1, 2025 through January 1, 2029, with the overall provision extended through January 1, 2034

Bridge and tunnel impact fee on special fuel is reduced and restructured: 7 cents per gallon for FY 2025-26 and 2026-27 (previously 5 and 6 cents respectively), then 8 cents per gallon from FY 2027-28 through 2031-32

Tax exemption applies to vehicles certified by EPA or state agencies as meeting emission standards equal to or more stringent than low-emitting vehicle standards under the Clean Air Act

$3,959 appropriated to the Department of Revenue from the Colorado DRIVES vehicle services account for implementation costs

Declared a safety clause measure necessary for immediate preservation of public peace, health, or safety