Pierce Lively, OLLS, testified before the committee, explaining that, on the recommendation of the TEEISC, the bill repeals the residents of bordering states sales tax exemption because no one has been able to qualify for it in more than 50 years, since 1967.
Under the exemption, individuals who are from states that border Colorado and that do not have a retail sales tax are exempt from state sales tax. The OSA found that, at the time the exemption was put into law, Nebraska did not have a retail sales tax. They, however, do now. So no one can qualify for this exemption because all of the states that border Colorado have a retail sales tax.