Skip to main content
Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu
HB19-1162

Expand Farm Equipment Sales And Use Tax Exemption

Concerning the extension of the state sales and use tax exemption for farm equipment to ear tags and ear tag scanners used by a farm operation to identify or track food animals.
Session:
2019 Regular Session
Subjects:
Agriculture
Fiscal Policy & Taxes
State Revenue & Budget
Bill Summary

Current law exempts cow identification systems and transponders used by a farm dairy to identify and track dairy cows from the state sales and use tax but does not otherwise exempt any equipment or systems used by a farm operation to identify or track food animals. By amending the statutory definition of "farm equipment", section 2 of the bill extends the existing state sales and use tax exemption to include, regardless of purchase price, any visual, electronic identification, or matched pair ear tags and electronic identification readers used to scan ear tags that are used by a farm operation to identify or track food animals, including animals used for food or in the production of food. Under section 1, the extension of the exemption only applies to a county or municipal sales tax if the county or municipality amends its sales tax ordinance to include the extension of the exemption.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Passed
Became Law

Menu

Bill Text