republic-os/legislation/us/states/co/2021a/hb-21-1177.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	Add Use Tax Exemption To Some Sales Tax Exemption	All of the current law sections presented in the act provide sales tax exemptions for specific items. None of the sales tax exemptions in the act authorize corresponding use tax exemptions. As a result, an item could conceivably become subject to use tax the instant the tax-exempt sale occurs. Most statutory sales tax exemptions have corresponding use tax exemptions to prevent this. Consequently, the act addresses defects in statute by clarifying that an item that is subject to a sales tax exemption is actually exempt from both sales and use tax and makes those statutory sections compatible with the fundamental principles of use tax and Colorado supreme court decisions on the subject.(Note: This summary applies to this bill as enacted.)	us/states/co	Colorado General Assembly	2021A	HB 21-1177	Colorado HB 21-1177 (2021A)	bill		enacted	Dominick Moreno Donald Valdez Mike Lynch Rob Woodward	8	12	2	2021-03-04T07:00:00+00:00	2021-04-22T06:00:00+00:00	openstates	ocd-bill/ba7d2a98-4ca5-4d4f-839f-d66a08fb941d	http://leg.colorado.gov/bills/hb21-1177	22e6af272e4ae003760fbd48c353e09084cff992b01b74cfed38a5a8ffdd6196	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 21-1177 (2021A) — Add Use Tax Exemption To Some Sales Tax Exemption

All of the current law sections presented in the act provide sales tax exemptions for specific items. None of the sales tax exemptions in the act authorize corresponding use tax exemptions. As a result, an item could conceivably become subject to use tax the instant the tax-exempt sale occurs. Most statutory sales tax exemptions have corresponding use tax exemptions to prevent this. Consequently, the act addresses defects in statute by clarifying that an item that is subject to a sales tax exemption is actually exempt from both sales and use tax and makes those statutory sections compatible with the fundamental principles of use tax and Colorado supreme court decisions on the subject.(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 (03/24/2021) (committee substitute) — source
3. Final Act (04/13/2021) (committee substitute) — source
4. Introduced (03/04/2021) (committee substitute) — source
5. Reengrossed (03/25/2021) (committee substitute) — source
6. Rerevised (04/09/2021) (committee substitute) — source
7. Revised (04/08/2021) (committee substitute) — source
8. Signed Act (04/22/2021) (committee substitute) — source

Votes

• BILL — 33–0 (pass) · upper
• BILL — 65–0 (pass) · lower

Sponsors

• Dominick Moreno — primary (person)
• Donald Valdez — primary (person)
• Mike Lynch — primary (person)
• Rob Woodward — primary (person)

Timeline

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

• 2021-04-22T06:00:00+00:00 Governor Signed executive-signature
• 2021-04-14T06:00:00+00:00 Sent to the Governor executive-receipt
• 2021-04-13T06:00:00+00:00 Signed by the President of the Senate
• 2021-04-13T06:00:00+00:00 Signed by the Speaker of the House
• 2021-04-09T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2021-04-08T06:00:00+00:00 Senate Second Reading Passed - No Amendments reading-2
• 2021-04-05T06:00:00+00:00 Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2021-03-29T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2021-03-25T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2021-03-24T06:00:00+00:00 House Second Reading Passed - No Amendments reading-2
• 2021-03-22T06:00:00+00:00 House Committee on Finance Refer Unamended to House Committee of the Whole committee-passage, referral-committee
• 2021-03-04T07:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ba7d2a98-4ca5-4d4f-839f-d66a08fb941d. Confidence: reported (aggregated from official Colorado legislature records).