republic-os/legislation/us/states/co/2019a/hb-19-1323.md

---
type: "Bill"
title: "Occasional Sales By Charitable Organizations"
description: "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.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2019A"
identifier: "HB 19-1323"
citation: "Colorado HB 19-1323 (2019A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kevin Van Winkle", "Leslie Herod", "Nancy Todd", "Paul Lundeen"]
version_count: 9
action_count: 14
vote_count: 2
first_action: "2019-04-12T06:00:00+00:00"
last_action: "2019-05-23T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ffa5b519-62c0-4651-980d-3bcb1e459d8c"
source_url: "http://leg.colorado.gov/bills/hb19-1323"
source_hash: "40b89fbcc83fc1b7b05588a64bf8ae47e51f7ffa300cd0a98d68a9e67ac2d2e7"
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 19-1323 (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](http://leg.colorado.gov/sites/default/files/2019a_hb1323_s_app_001.pdf)
2. **Engrossed (04/27/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1323_eng.pdf)
3. **Final Act (05/17/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1323_enr.pdf)
4. **Introduced (04/12/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1323_01.pdf)
5. **PA1 (04/18/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1323fin_01.pdf)
6. **Reengrossed (04/29/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1323_ren.pdf)
7. **Rerevised (05/03/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1323_rer.pdf)
8. **Revised (05/02/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1323_rev.pdf)
9. **Signed Act (05/23/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2019a_1323_signed.pdf)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ffa5b519-62c0-4651-980d-3bcb1e459d8c`. Confidence: reported (aggregated from official Colorado legislature records).