republic-os/legislation/us/states/co/2022a/hb-22-1406.md

---
type: "Bill"
title: "Qualified Retailer Retain Sales Tax"
description: "The act renews for July 2022, August 2022, and September 2022, after a 10-month hiatus, a temporary deduction from state net taxable sales for qualifying retailers in the alcoholic beverages drinking places industry, the catering industry, the food service contractors industry, the mobile food services industry, the restaurant and other eating places industry and for retailers operating a hotel-operated restaurant, bar, or catering service in the state. The temporary deduction from state taxable sales for qualifying retailers is equal to the lesser of state net taxable sales or $70,000 for each month for which a deduction is allowed."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2022A"
identifier: "HB 22-1406"
citation: "Colorado HB 22-1406 (2022A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dylan Roberts", "James Coleman", "Leslie Herod", "Nick Hinrichsen"]
version_count: 9
action_count: 14
vote_count: 2
first_action: "2022-04-26T06:00:00+00:00"
last_action: "2022-06-03T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9f48e4b5-0565-4a7b-943a-d35823c30eb6"
source_url: "https://leg.colorado.gov/bills/hb22-1406"
source_hash: "b6d9170de5ddfc0d3cd5e501f46d295e2d98514b173bfee4c873df27a71195dd"
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 22-1406 (2022A) — Qualified Retailer Retain Sales Tax

The act renews for July 2022, August 2022, and September 2022, after a 10-month hiatus, a temporary deduction from state net taxable sales for qualifying retailers in the alcoholic beverages drinking places industry, the catering industry, the food service contractors industry, the mobile food services industry, the restaurant and other eating places industry and for retailers operating a hotel-operated restaurant, bar, or catering service in the state. The temporary deduction from state taxable sales for qualifying retailers is equal to the lesser of state net taxable sales or $70,000 for each month for which a deduction is allowed.

## 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_hb1406_s_fin_001.pdf)
2. **Engrossed (04/29/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1406_eng.pdf)
3. **Final Act (05/20/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1406_enr.pdf)
4. **Introduced (04/26/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1406_01.pdf)
5. **PA1 (04/29/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1406_h_app_01.pdf)
6. **Reengrossed (05/02/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1406_ren.pdf)
7. **Rerevised (05/09/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1406_rr2.pdf)
8. **Revised (05/06/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1406_rv2.pdf)
9. **Signed Act (06/03/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_1406_signed.pdf)

## Votes

- BILL — **58–7** (pass) · lower
- BILL — **35–0** (pass) · upper

## Sponsors

- Dylan Roberts — primary (person)
- James Coleman — primary (person)
- Leslie Herod — primary (person)
- Nick Hinrichsen — primary (person)

## Timeline

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

- **2022-06-03T06:00:00+00:00** Governor Signed `executive-signature`
- **2022-05-20T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2022-05-20T06:00:00+00:00** Signed by the President of the Senate
- **2022-05-20T06:00:00+00:00** Signed by the Speaker of the House
- **2022-05-09T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2022-05-06T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
- **2022-05-06T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2022-05-06T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2022-05-02T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2022-05-02T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2022-04-29T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2022-04-29T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2022-04-28T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2022-04-26T06:00:00+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/9f48e4b5-0565-4a7b-943a-d35823c30eb6`. Confidence: reported (aggregated from official Colorado legislature records).