republic-os/legislation/us/states/co/2022a/hb-22-1024.md

---
type: "Bill"
title: "Sales And Use Tax Exemption Municipal Public School Construction"
description: "Under current law, all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works are exempt from the sales and use tax levied by the state and certain local governments. Home rule cities continue to levy the tax on sales of construction and building materials within their jurisdiction. The act extends the exemption to the sales and use tax levied by home rule cities on such materials for use in connection with the building, erection, alteration, or repair of a public school."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2022A"
identifier: "HB 22-1024"
citation: "Colorado HB 22-1024 (2022A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chris Hansen", "Chris Kolker", "Dan Woog", "Shannon Bird"]
version_count: 10
action_count: 16
vote_count: 2
first_action: "2022-01-12T07:00:00+00:00"
last_action: "2022-04-18T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/f40617e5-5b59-48c0-9886-05ba0f3b24c7"
source_url: "https://leg.colorado.gov/bills/hb22-1024"
source_hash: "e7940833cf265cb8795a73c00f6d341f700b81ede3bb21189d3e68b00a8e7038"
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 22-1024 (2022A) — Sales And Use Tax Exemption Municipal Public School Construction

Under current law, all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works are exempt from the sales and use tax levied by the state and certain local governments. Home rule cities continue to levy the tax on sales of construction and building materials within their jurisdiction. The act extends the exemption to the sales and use tax levied by home rule cities on such materials for use in connection with the building, erection, alteration, or repair of a public school.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_hb1024_s_app_002.pdf)
2. **Engrossed (02/23/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1024_eng.pdf)
3. **Final Act (04/08/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1024_enr.pdf)
4. **Introduced (01/12/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1024_01.pdf)
5. **PA1 (02/09/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1024htlg_01.pdf)
6. **PA2 (02/17/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1024happ_01.pdf)
7. **Reengrossed (02/24/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1024_ren.pdf)
8. **Rerevised (03/28/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1024_rer.pdf)
9. **Revised (03/25/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1024_rev.pdf)
10. **Signed Act (04/18/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_1024_signed.pdf)

## Votes

- BILL — **20–12** (pass) · upper
- BILL — **49–12** (pass) · lower

## Sponsors

- Chris Hansen — primary (person)
- Chris Kolker — primary (person)
- Dan Woog — primary (person)
- Shannon Bird — primary (person)

## Timeline

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

- **2022-04-18T06:00:00+00:00** Governor Signed `executive-signature`
- **2022-04-08T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2022-04-08T06:00:00+00:00** Signed by the President of the Senate
- **2022-04-07T06:00:00+00:00** Signed by the Speaker of the House
- **2022-03-28T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2022-03-25T06:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2022-03-22T06:00:00+00:00** Senate Second Reading Laid Over Daily - No Amendments
- **2022-03-18T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2022-03-09T07:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2022-02-28T07:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2022-02-24T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2022-02-23T07:00:00+00:00** House Second Reading Passed with Amendments - Committee, Floor `reading-2`
- **2022-02-22T07:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2022-02-17T07:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2022-02-08T07:00:00+00:00** House Committee on Transportation & Local Government Refer Amended to Appropriations `referral-committee`
- **2022-01-12T07:00:00+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/f40617e5-5b59-48c0-9886-05ba0f3b24c7`. Confidence: reported (aggregated from official Colorado legislature records).