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HB17-1009

Restore Nonessential Articles Tax Exemptions

Type Bill
Session 2017 Regular Session
Subjects
Fiscal Policy & Taxes

Concerning the reinstatement of the exemptions from state sales and use taxes for nonessential articles sold to sellers of items intended for human consumption that are furnished by the sellers to their customers with the items without the addition of a separate charge that were eliminated by House Bill 10-1194.

Bill Summary:

Before March 1, 2010, state law exempted from state sales and use taxes all articles sold to sellers of food, meal, or beverage items that sellers furnish to their customers along with the items without adding a separate charge. Effective March 1, 2010, House Bill 10-1194 narrowed the exemptions by subjecting to state sales and use taxes any such articles that the department of revenue determined to be nonessential to the customer. Effective January 1, 2018, the bill reinstates the exemptions from state sales and use taxes for nonessential articles.


(Note: This summary applies to this bill as introduced.)

Status

Lost

Introduced

Lost

Related Documents & Information

Date Version Documents
01/11/2017 Introduced PDF
Date Version Documents
05/15/2017 FN2 PDF
01/17/2017 FN1 PDF
Activity Vote Documents
Postpone House Bill 17-1009 indefinitely. The motion passed on a vote of 6-3. Vote summary
Refer House Bill 17-1009 to the Committee of the Whole. The motion failed on a vote of 3-6. Vote summary
Date Location Action
01/26/2017 House House Committee on State, Veterans, & Military Affairs Postpone Indefinitely
01/11/2017 House Introduced In House - Assigned to State, Veterans, & Military Affairs