republic-os/legislation/us/states/co/2019a/hb-19-1323.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	Occasional Sales By Charitable Organizations	Charitable organizations - tax exempt sales. Under current law, up to $25,000 of the funds raised by a charitable organization through occasional sales are exempt from state sales tax. The act increases that amount to $45,000; removes the requirement that these sales by charitable organizations take place for no more than 12 days, whether consecutive or not, during any calendar year; and allows these sales to cover the sale of tangible personal property, commodities, or services otherwise subject to tax under the state sales and use tax.(Note: This summary applies to this bill as enacted.)	us/states/co	Colorado General Assembly	2019A	HB 19-1323	Colorado HB 19-1323 (2019A)	bill		enacted	Kevin Van Winkle Leslie Herod Nancy Todd Paul Lundeen	9	14	2	2019-04-12T06:00:00+00:00	2019-05-23T06:00:00+00:00	openstates	ocd-bill/ffa5b519-62c0-4651-980d-3bcb1e459d8c	http://leg.colorado.gov/bills/hb19-1323	40b89fbcc83fc1b7b05588a64bf8ae47e51f7ffa300cd0a98d68a9e67ac2d2e7	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 19-1323 (2019A) — Occasional Sales By Charitable Organizations

Charitable organizations - tax exempt sales. Under current law, up to $25,000 of the funds raised by a charitable organization through occasional sales are exempt from state sales tax. The act increases that amount to $45,000; removes the requirement that these sales by charitable organizations take place for no more than 12 days, whether consecutive or not, during any calendar year; and allows these sales to cover the sale of tangible personal property, commodities, or services otherwise subject to tax under the state sales and use tax.(Note: This summary applies to this bill as enacted.)

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (04/27/2019) (committee substitute) — source
3. Final Act (05/17/2019) (committee substitute) — source
4. Introduced (04/12/2019) (committee substitute) — source
5. PA1 (04/18/2019) (committee substitute) — source
6. Reengrossed (04/29/2019) (committee substitute) — source
7. Rerevised (05/03/2019) (committee substitute) — source
8. Revised (05/02/2019) (committee substitute) — source
9. Signed Act (05/23/2019) (committee substitute) — source

Votes

• BILL — 35–0 (pass) · upper
• BILL — 64–0 (pass) · upper

Sponsors

• Kevin Van Winkle — primary (person)
• Leslie Herod — primary (person)
• Nancy Todd — primary (person)
• Paul Lundeen — primary (person)

Timeline

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

• 2019-05-23T06:00:00+00:00 Governor Signed executive-signature
• 2019-05-17T06:00:00+00:00 Sent to the Governor executive-receipt
• 2019-05-17T06:00:00+00:00 Signed by the President of the Senate
• 2019-05-17T06:00:00+00:00 Signed by the Speaker of the House
• 2019-05-03T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2019-05-02T06:00:00+00:00 Senate Second Reading Special Order - Passed - No Amendments
• 2019-05-01T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2019-04-30T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2019-04-29T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2019-04-29T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2019-04-27T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee
• 2019-04-27T06:00:00+00:00 House Committee on Appropriations Refer Unamended to House Committee of the Whole referral-committee, committee-passage
• 2019-04-17T06:00:00+00:00 House Committee on Finance Refer Amended to Appropriations referral-committee
• 2019-04-12T06:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ffa5b519-62c0-4651-980d-3bcb1e459d8c. Confidence: reported (aggregated from official Colorado legislature records).