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republic-os/legislation/us/states/co/2021a/hb-21-1312.md
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Fabio a43f31b272 Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:26:56 -04:00

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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 Insurance Premium Property Sales Severance Tax To be deemed to maintain a home office or regional home office and pay the insurance premium tax at a rate of 1%, the act requires a company to have a minimum percentage of its total domestic workforce in the state. This percentage is 2% for 2022, 2.25% for 2023, and 2.5% for 2024 and thereafter. The act also narrows the tax exemption for annuities considerations. For the purpose of auditing a company's tax statement, the commissioner of insurance may appoint an independent examiner to conduct an examination on behalf of the commissioner.For purposes of imposing the property tax, the act specifies that the actual value of real property reflects the value of the fee simple estate and the actual value of personal property is determined based on the property's value in use, which will be defined by the property tax administrator. The act also increases the per schedule exemption for business personal property from $7,900 to $50,000, adjusted for inflation, and the state is required to reimburse local governments for lost property tax revenue caused by the increase. Assessors are required to provide an estimate of the exempt business personal property along with the certifications to local governments.The state sales and use tax is imposed on the sale and use of tangible personal property. The act codifies the department of revenue rule that the definition of "tangible personal property" includes "digital goods" and specifies that the state sales tax applies to amounts charged for mainframe computer access, photocopying, and packing and crating. Beginning January 1, 2022, a retailer whose total taxable sales were greater than $1 million for a filing period is not permitted to retain any portion of the sales and use tax collected as compensation for the retailer's tax-collection expenses.The act limits the allowable deductions, which are used to determine the taxable amount of oil and gas subject to the severance tax, to direct costs actually paid or accrued by the taxpayer for those purposes. Beginning with the 2022 taxable year, the act phases out the quarterly exemption and the tax credits for the severance tax on coal. The additional revenue that results from changes to the coal severance tax is credited to the just transition cash fund.(Note: This summary applies to this bill as enacted.) us/states/co Colorado General Assembly 2021A HB 21-1312 Colorado HB 21-1312 (2021A)
bill
enacted
Chris Hansen
Dominick Moreno
Emily Sirota
Mike Weissman
10 17 9 2021-05-10T06:00:00+00:00 2021-06-23T06:00:00+00:00 openstates ocd-bill/41618407-7bc5-4f60-9815-ea073b33bc18 http://leg.colorado.gov/bills/hb21-1312 2142392e4d3f2def12bf7f33286262bac77f7bf50af888be44298e39f0254fa2 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-co

Colorado HB 21-1312 (2021A) — Insurance Premium Property Sales Severance Tax

To be deemed to maintain a home office or regional home office and pay the insurance premium tax at a rate of 1%, the act requires a company to have a minimum percentage of its total domestic workforce in the state. This percentage is 2% for 2022, 2.25% for 2023, and 2.5% for 2024 and thereafter. The act also narrows the tax exemption for annuities considerations. For the purpose of auditing a company's tax statement, the commissioner of insurance may appoint an independent examiner to conduct an examination on behalf of the commissioner.For purposes of imposing the property tax, the act specifies that the actual value of real property reflects the value of the fee simple estate and the actual value of personal property is determined based on the property's value in use, which will be defined by the property tax administrator. The act also increases the per schedule exemption for business personal property from $7,900 to $50,000, adjusted for inflation, and the state is required to reimburse local governments for lost property tax revenue caused by the increase. Assessors are required to provide an estimate of the exempt business personal property along with the certifications to local governments.The state sales and use tax is imposed on the sale and use of tangible personal property. The act codifies the department of revenue rule that the definition of "tangible personal property" includes "digital goods" and specifies that the state sales tax applies to amounts charged for mainframe computer access, photocopying, and packing and crating. Beginning January 1, 2022, a retailer whose total taxable sales were greater than $1 million for a filing period is not permitted to retain any portion of the sales and use tax collected as compensation for the retailer's tax-collection expenses.The act limits the allowable deductions, which are used to determine the taxable amount of oil and gas subject to the severance tax, to direct costs actually paid or accrued by the taxpayer for those purposes. Beginning with the 2022 taxable year, the act phases out the quarterly exemption and the tax credits for the severance tax on coal. The additional revenue that results from changes to the coal severance tax is credited to the just transition cash fund.(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 (05/21/2021) (committee substitute) — source
  3. Final Act (06/16/2021) (committee substitute) — source
  4. Introduced (05/10/2021) (committee substitute) — source
  5. PA1 (05/17/2021) (committee substitute) — source
  6. PA2 (05/18/2021) (committee substitute) — source
  7. Reengrossed (05/22/2021) (committee substitute) — source
  8. Rerevised (06/03/2021) (committee substitute) — source
  9. Revised (06/02/2021) (committee substitute) — source
  10. Signed Act (06/23/2021) (committee substitute) — source

Votes

  • COW * — 35–0 (pass) · upper
  • BILL — 37–24 (pass) · lower
  • AMD — 27–34 (fail) · lower
  • AMEND — 35–0 (pass) · upper
  • AMD — 26–35 (fail) · lower
  • AMD — 23–38 (fail) · lower
  • BILL — 20–15 (pass) · upper
  • CONCUR — 42–22 (pass) · lower
  • REPASS — 41–23 (pass) · lower

Sponsors

  • Chris Hansen — primary (person)
  • Dominick Moreno — primary (person)
  • Emily Sirota — primary (person)
  • Mike Weissman — primary (person)

Timeline

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

  • 2021-06-23T06:00:00+00:00 Governor Signed executive-signature
  • 2021-06-17T06:00:00+00:00 Sent to the Governor executive-receipt
  • 2021-06-16T06:00:00+00:00 Signed by the Speaker of the House
  • 2021-06-16T06:00:00+00:00 Signed by the President of the Senate
  • 2021-06-07T06:00:00+00:00 House Considered Senate Amendments - Result was to Concur - Repass
  • 2021-06-04T06:00:00+00:00 House Considered Senate Amendments - Result was to Laid Over Daily
  • 2021-06-03T06:00:00+00:00 Senate Third Reading Passed with Amendments - Floor passage, reading-3
  • 2021-06-02T06:00:00+00:00 Senate Second Reading Special Order - Passed with Amendments - Floor
  • 2021-06-01T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole committee-passage, referral-committee
  • 2021-05-26T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
  • 2021-05-24T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
  • 2021-05-22T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
  • 2021-05-21T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee, Floor
  • 2021-05-20T06:00:00+00:00 House Second Reading Laid Over Daily - No Amendments
  • 2021-05-18T06:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole committee-passage, referral-committee
  • 2021-05-14T06:00:00+00:00 House Committee on Finance Refer Amended to Appropriations referral-committee
  • 2021-05-10T06:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/41618407-7bc5-4f60-9815-ea073b33bc18. Confidence: reported (aggregated from official Colorado legislature records).

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