republic-os/legislation/us/states/co/2021a/hb-21-1177.md

---
type: "Bill"
title: "Add Use Tax Exemption To Some Sales Tax Exemption"
description: "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.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2021A"
identifier: "HB 21-1177"
citation: "Colorado HB 21-1177 (2021A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dominick Moreno", "Donald Valdez", "Mike Lynch", "Rob Woodward"]
version_count: 8
action_count: 12
vote_count: 2
first_action: "2021-03-04T07:00:00+00:00"
last_action: "2021-04-22T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ba7d2a98-4ca5-4d4f-839f-d66a08fb941d"
source_url: "http://leg.colorado.gov/bills/hb21-1177"
source_hash: "22e6af272e4ae003760fbd48c353e09084cff992b01b74cfed38a5a8ffdd6196"
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 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](http://leg.colorado.gov/sites/default/files/2021a_hb1177_s_fin_001.pdf)
2. **Engrossed (03/24/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1177_eng.pdf)
3. **Final Act (04/13/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1177_enr.pdf)
4. **Introduced (03/04/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1177_01.pdf)
5. **Reengrossed (03/25/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1177_ren.pdf)
6. **Rerevised (04/09/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1177_rer.pdf)
7. **Revised (04/08/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1177_rev.pdf)
8. **Signed Act (04/22/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_1177_signed.pdf)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ba7d2a98-4ca5-4d4f-839f-d66a08fb941d`. Confidence: reported (aggregated from official Colorado legislature records).