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Reorganize Drugs & Medical Devices Sales Tax Exemption

Concerning the nonsubstantive reorganization of the law exempting from state sales tax certain drugs and medical and therapeutic devices.
2018 Regular Session
Fiscal Policy & Taxes
Bill Summary

Statutory Revision Committee. In order to increase comprehensibility of the law exempting from state sales tax certain drugs and medical and therapeutic devices, the bill:

  • Condenses the 5 essentially identical definitions of the term 'prescription' in the current law into a single definition;
  • Relocates another defined term within that law so that all definitions are in the same place, which relocation necessitates relettering existing defined terms so as to maintain alphabetical order; and
  • Makes other adjustments to the current language by removing the false imperative, removing superfluous verbiage, and updating internal citations to conform to modern drafting format.
    (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)


Became Law


Bill Text

Pursuant to HJR20-1007, the Second Regular Session of the 72nd General Assembly is Temporarily Adjourned until 10:00 a.m., Monday, March 30, 2020. 

COVID-19 Resources

Temporary Guidelines for Review and Comment Meetings

The legislature will meet in limited session on Monday, March 30th. The Capitol will be open for the duration of the session for those with essential business related to the session. The building will not be available for public tours. People without essential business are encouraged to access the session through the General Assembly website and Colorado Channel.  Anybody with essential business related to the session will be required to practice appropriate social distancing measures.