F1F802D46ECCF3D0872584F900513C46 Hearing Summary

PUBLIC
BILL SUMMARY For REPEAL OF THE RESIDENTS BORDERING STATES SALES TAX EXEMPTION

JOINT COMMITTEE COMMITTEE ON STATUTORY REVISION COMMITTEE
Date Jan 24, 2020
Location SCR 357

Repeal of the residents bordering states sales tax exemption - Introduce LLS 20-0567

Attachment Tag

File Name

Attachment

SRC-LLS-20-0567-Bill.pdf

Attachment

SRC-LLS-20-0567-Memo.pdf

07:47:45 AM

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.

07:48:25 AM	Motion	Introduce LLS 20-0567
	Moved	Zenzinger
	Seconded

	Arndt
	Brad Ramming, Esq.
	Patrice Bernadette Collins, Esq.
	McKean
	Moreno
	Tate	Excused
	Valdez D.
	Van Winkle	Excused
	Zenzinger
	Woodward
	Final	YES: 0 NO: 0 EXC: 2 ABS: 0 FINAL ACTION: Pass Without Objection

Repeal of the residents bordering states sales tax exemption - Introduce LLS 20-0567

Colorado General Assembly