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

---
type: "Bill"
title: "Scope Of Manufactured Home Sales Tax Exemption"
description: "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."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2019A"
identifier: "HB 19-1011"
citation: "Colorado HB 19-1011 (2019A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Edie Hooton", "Jack Tate"]
version_count: 10
action_count: 14
vote_count: 2
first_action: "2019-01-04T07:00:00+00:00"
last_action: "2019-02-28T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/8f15c1dd-ad13-4332-8969-40dc08dbcaab"
source_url: "http://leg.colorado.gov/bills/hb19-1011"
source_hash: "b3e45388e479bb13d31849724a684df9b6a9c4b8c893161fe8ec66d8af678f3d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["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](http://coga.prod.acquia-sites.com/sites/default/files/html-attachments/f10ca5fd526fc613872583840070df4a__hearing_summary/19HouseTran0116AttachA.pdf)
2. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2019a_hb1011_s_lg_001.pdf)
3. **Engrossed (01/18/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1011_eng.pdf)
4. **Final Act (02/21/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1011_enr.pdf)
5. **Introduced (01/04/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1011_01.pdf)
6. **PA1 (01/16/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1011tlg_01.pdf)
7. **Reengrossed (01/23/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1011_ren.pdf)
8. **Rerevised (02/12/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1011_rer.pdf)
9. **Revised (02/08/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1011_rev.pdf)
10. **Signed Act (02/28/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2019a_1011_signed.pdf)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8f15c1dd-ad13-4332-8969-40dc08dbcaab`. Confidence: reported (aggregated from official Colorado legislature records).