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HB22-1024

Sales And Use Tax Exemption Municipal Public School Construction

Concerning an expansion of the existing sales and use tax exemption for construction and building materials used for the building of public works to require that home rule cities exempt such tax on sales of such materials when used for public school construction.
Session:
2022 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

Legislative Oversight Committee Concerning Tax Policy. Under current law, all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works are exempt from the sales and use tax levied by the state and certain local governments. Home rule cities continue to levy the tax on sales of construction and building materials within their jurisdiction. The bill extends the exemption to the sales and use tax levied by home rule cities on such materials for use in connection with the building, erection, alteration, or repair of a public school.
(Note: This summary applies to this bill as introduced.)

Status

Introduced
Under Consideration

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Bill Text

Sponsors

Sponsor Type Legislators
Prime Sponsor

Rep. S. Bird, Rep. D. Woog
Sen. C. Hansen, Sen. C. Kolker

Sponsor


Sen. L. Liston

Co-sponsor

Upcoming Schedule