Skip to main content
Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu

Machine Tool Sales Tax Exemption For Scrap Metal

Concerning the sales and use tax treatment of equipment used to manufacture new metal stock from scrap or end-of-life-cycle metals, and, in connection therewith, making an appropriation.
2018 Regular Session
Fiscal Policy & Taxes
Bill Summary

Sales and use tax - machinery and machine tools - processing scrap metal. Purchases of machinery or machine tools to be used in Colorado directly and predominantly in manufacturing tangible personal property are currently exempt from state sales and use tax. Manufacturing is currently defined to include the processing of recovered materials. The act expands the definition of recovered materials to include materials that have been derived from scrap metal or end-of-life-cycle metals for remanufacturing, reuse, or recycling into new metal stock that meets applicable standards for metal commodities sales. The act makes an appropriation.
(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text


Sponsor Type Legislators
Prime Sponsor

Rep. T. Kraft-Tharp
Sen. K. Priola



Rep. J. Arndt, Rep. P. Rosenthal, Rep. K. Van Winkle, Rep. D. Williams
Sen. D. Moreno

Colorado legislature email addresses ending in are no longer active. Please replace with for Colorado legislature email addresses. Details

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details