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HB21-1265

Qualified Retailer Retain Sales Tax For Assistance

Type Bill
Session 2021 Regular Session
Subjects
Business & Economic Development Fiscal Policy & Taxes

Concerning a temporary deduction from state net taxable sales for certain retailers in the state in order to allow such retailers to retain the resulting sales tax collected as assistance for lost revenue as a result of the economic disruptions due to the presence of coronavirus disease 2019 (COVID-19) in Colorado, and, in connection therewith, making an appropriation.

Bill Summary:



The act continues for June 2021, July 2021, and August 2021 a temporary deduction from state net taxable sales for qualifying retailers in the alcoholic beverages drinking places industry, the restaurant and other eating places industry, and the mobile food services industry in the state in order to allow such qualified retailers to retain the resulting sales tax collected as assistance for lost revenue as a result of the economic disruptions due to the presence of coronavirus disease 2019 (COVID-19) in Colorado.

The act also expands the definition of qualifying retailers to include those in the catering industry, the food service contractors industry, and the hotel-operated restaurant, bar, or catering service.

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

Status

Became Law

Introduced

Passed

Became Law

Related Documents & Information

Date Version Documents
06/14/2021 Signed Act PDF
06/10/2021 Final Act PDF
06/03/2021 Rerevised PDF
06/02/2021 Revised PDF
05/05/2021 Reengrossed PDF
05/04/2021 Engrossed PDF
04/06/2021 Introduced PDF
Date Version Documents
05/04/2021 PA2 PDF
04/28/2021 PA1 PDF
Date Version Documents
08/24/2021 FN3 PDF
04/30/2021 FN2 PDF
04/23/2021 FN1 PDF
Date Version Documents
05/03/2021 SA1 PDF
Activity Vote Documents
Refer House Bill 21-1265 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. The motion passed on a vote of 7-0. Vote summary
Activity Vote Documents
Refer House Bill 21-1265 to the Committee on Appropriations. The motion passed on a vote of 7-0. Vote summary
Activity Vote Documents
Adopt amendment J.001 The motion passed without objection. Vote summary
Refer House Bill 21-1265, as amended, to the Committee of the Whole. The motion passed on a vote of 10-1. Vote summary
Activity Vote Documents
Adopt amendment L.001 The motion passed without objection. Vote summary
Refer House Bill 21-1265, as amended, to the Committee on Appropriations. The motion passed on a vote of 11-0. Vote summary
Date Calendar Motion Vote Vote Document
06/03/2021 Third Reading BILL
34
AYE
0
NO
1
OTHER
Vote record
Date Calendar Motion Vote Vote Document
05/05/2021 Third Reading BILL
62
AYE
0
NO
3
OTHER
Vote record
Date Amendment Number Committee/ Floor Hearing Status Documents
05/04/2021 J.001 HOU Appropriations Passed [*] PDF
04/26/2021 L.001 HOU Finance Passed [*] PDF
Date Location Action
06/14/2021 Governor Governor Signed
06/11/2021 Governor Sent to the Governor
06/11/2021 House Signed by the Speaker of the House
06/11/2021 Senate Signed by the President of the Senate
06/03/2021 Senate Senate Third Reading Passed - No Amendments
06/02/2021 Senate Senate Second Reading Special Order - Passed - No Amendments
06/02/2021 Senate Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
05/17/2021 Senate Senate Committee on Finance Refer Unamended to Appropriations
05/06/2021 Senate Introduced In Senate - Assigned to Finance
05/05/2021 House House Third Reading Passed - No Amendments
05/04/2021 House House Second Reading Special Order - Passed with Amendments - Committee
05/04/2021 House House Committee on Appropriations Refer Amended to House Committee of the Whole
04/26/2021 House House Committee on Finance Refer Amended to Appropriations
04/06/2021 House Introduced In House - Assigned to Finance
Effective Date Chapter # Title Documents
06/14/2021 231 Qualified Retailer Retain Sales Tax For Assistance PDF