republic-os/legislation/us/states/co/2019a/hb-19-1011.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Scope Of Manufactured Home Sales Tax Exemption	Manufactured homes - sales tax exemption clarification. As it existed before the enactment of the act, the state sales and use tax exemption statute (exemption statute) exempted from state sales tax, and through operation of another statute also exempted from local sales taxes, 48% of the purchase price for the initial sale of "factory-built housing" and 100% of the purchase price for any subsequent sale of a "manufactured home" (sales tax exemption). The exemption statute referenced another statute defining "factory-built housing", but in Senate Bill 03-182, concerning the consolidation of programs implemented by the department of local affairs that pertain to the regulation of construction, the general assembly replaced the existing definition of "factory-built housing" with a new definition of "factory-built residential structure", and the statute referenced in the exemption statute actually defines the latter term. This definition of "factory-built residential structure" includes only "structures designed to be installed on a permanent foundation" and therefore arguably limited the sales tax exemption, which had previously clearly applied to structures designed for occupancy in either temporary or permanent locations, to only those structures designed to be installed on permanent foundations.	us/states/co	Colorado General Assembly	2019A	HB 19-1011	Colorado HB 19-1011 (2019A)	bill		enacted	Edie Hooton Jack Tate	10	14	2	2019-01-04T07:00:00+00:00	2019-02-28T07:00:00+00:00	openstates	ocd-bill/8f15c1dd-ad13-4332-8969-40dc08dbcaab	http://leg.colorado.gov/bills/hb19-1011	b3e45388e479bb13d31849724a684df9b6a9c4b8c893161fe8ec66d8af678f3d	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 19-1011 (2019A) — Scope Of Manufactured Home Sales Tax Exemption

Manufactured homes - sales tax exemption clarification. As it existed before the enactment of the act, the state sales and use tax exemption statute (exemption statute) exempted from state sales tax, and through operation of another statute also exempted from local sales taxes, 48% of the purchase price for the initial sale of "factory-built housing" and 100% of the purchase price for any subsequent sale of a "manufactured home" (sales tax exemption). The exemption statute referenced another statute defining "factory-built housing", but in Senate Bill 03-182, concerning the consolidation of programs implemented by the department of local affairs that pertain to the regulation of construction, the general assembly replaced the existing definition of "factory-built housing" with a new definition of "factory-built residential structure", and the statute referenced in the exemption statute actually defines the latter term. This definition of "factory-built residential structure" includes only "structures designed to be installed on a permanent foundation" and therefore arguably limited the sales tax exemption, which had previously clearly applied to structures designed for occupancy in either temporary or permanent locations, to only those structures designed to be installed on permanent foundations.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Amendment L.001 (committee substitute) — source
2. Committee Amendment (committee substitute) — source
3. Engrossed (01/18/2019) (committee substitute) — source
4. Final Act (02/21/2019) (committee substitute) — source
5. Introduced (01/04/2019) (committee substitute) — source
6. PA1 (01/16/2019) (committee substitute) — source
7. Reengrossed (01/23/2019) (committee substitute) — source
8. Rerevised (02/12/2019) (committee substitute) — source
9. Revised (02/08/2019) (committee substitute) — source
10. Signed Act (02/28/2019) (committee substitute) — source

Votes

• BILL — 34–0 (pass) · upper
• BILL — 64–0 (pass) · upper

Sponsors

• Edie Hooton — primary (person)
• Jack Tate — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2019-02-28T07:00:00+00:00 Governor Signed executive-signature
• 2019-02-21T07:00:00+00:00 Sent to the Governor executive-receipt
• 2019-02-21T07:00:00+00:00 Signed by the President of the Senate
• 2019-02-20T07:00:00+00:00 Signed by the Speaker of the House
• 2019-02-12T07:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2019-02-11T07:00:00+00:00 Senate Third Reading Laid Over Daily - No Amendments
• 2019-02-08T07:00:00+00:00 Senate Second Reading Passed - No Amendments reading-2
• 2019-02-05T07:00:00+00:00 Senate Committee on Local Government Refer Unamended to Senate Committee of the Whole referral-committee, committee-passage
• 2019-01-23T07:00:00+00:00 Introduced In Senate - Assigned to Local Government introduction
• 2019-01-23T07:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2019-01-22T07:00:00+00:00 House Third Reading Laid Over to 01/23/2019 - No Amendments
• 2019-01-18T07:00:00+00:00 House Second Reading Passed with Amendments - Committee reading-2
• 2019-01-16T07:00:00+00:00 House Committee on Transportation & Local Government Refer Amended to House Committee of the Whole referral-committee, committee-passage
• 2019-01-04T07:00:00+00:00 Introduced In House - Assigned to Transportation & Local Government introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/8f15c1dd-ad13-4332-8969-40dc08dbcaab. Confidence: reported (aggregated from official Colorado legislature records).