republic-os/legislation/us/states/co/2023a/hb-23-1240.md

---
type: "Bill"
title: "Sales Use Tax Exemption Wildfire Disaster Construction"
description: "The act creates a sales and use tax exemption for construction and building materials used directly in rebuilding or repairing a residential structure damaged or destroyed by a declared wildfire disaster in calendar year 2020, 2021, or 2022 (wildfire rebuild exemption). In addition to the state sales and use tax, the wildfire rebuild exemption extends to the sales and use taxes levied by the regional transportation district and the scientific and cultural facilities district. The exemption does not apply to the sales or use taxes levied by any other local government, including any city, town, county, special purpose district, or limited purpose governmental entity. The exemption is to be administered by the department of revenue (department) solely as a refund allowed to qualified homeowners. To be qualified, a homeowner must certify that:"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023A"
identifier: "HB 23-1240"
citation: "Colorado HB 23-1240 (2023A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Judy Amabile", "Kyle Brown", "Steve Fenberg"]
version_count: 11
action_count: 17
vote_count: 4
first_action: "2023-03-11T07:00:00+00:00"
last_action: "2023-05-12T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d43664a0-83f5-4bfb-a4d1-fed16a10ac25"
source_url: "https://leg.colorado.gov/bills/hb23-1240"
source_hash: "31c1d06cf350cec6ccd3b7ee3b851fd5b9a6b9de4b3c870b7524315ac711bf10"
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 23-1240 (2023A) — Sales Use Tax Exemption Wildfire Disaster Construction

The act creates a sales and use tax exemption for construction and building materials used directly in rebuilding or repairing a residential structure damaged or destroyed by a declared wildfire disaster in calendar year 2020, 2021, or 2022 (wildfire rebuild exemption). In addition to the state sales and use tax, the wildfire rebuild exemption extends to the sales and use taxes levied by the regional transportation district and the scientific and cultural facilities district. The exemption does not apply to the sales or use taxes levied by any other local government, including any city, town, county, special purpose district, or limited purpose governmental entity. The exemption is to be administered by the department of revenue (department) solely as a refund allowed to qualified homeowners. To be qualified, a homeowner must certify that:

## 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/2023a_hb1240_s_app_004.pdf)
2. **Engrossed (04/20/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1240_eng.pdf)
3. **Final Act (05/10/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1240_enr.pdf)
4. **Introduced (03/11/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1240_01.pdf)
5. **PA1 (04/18/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1240_h_app_01.pdf)
6. **PA2 (05/03/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1240_s_fin_01.pdf)
7. **PA3 (05/04/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1240_s_fin_app_01.pdf)
8. **Reengrossed (04/21/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1240_ren.pdf)
9. **Rerevised (05/05/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1240_rer.pdf)
10. **Revised (05/04/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1240_rev.pdf)
11. **Signed Act (05/12/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_1240_signed.pdf)

## Votes

- CONCUR — **57–7** (pass) · lower
- REPASS — **51–13** (pass) · lower
- BILL — **24–11** (pass) · upper
- BILL — **44–16** (pass) · lower

## Sponsors

- Judy Amabile — primary (person)
- Kyle Brown — primary (person)
- Steve Fenberg — primary (person)

## Timeline

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

- **2023-05-12T06:00:00+00:00** Governor Signed `executive-signature`
- **2023-05-11T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-05-10T06:00:00+00:00** Signed by the President of the Senate
- **2023-05-10T06:00:00+00:00** Signed by the Speaker of the House
- **2023-05-07T06:00:00+00:00** House Considered Senate Amendments - Result was to Concur - Repass
- **2023-05-07T06:00:00+00:00** House Considered Senate Amendments - Result was to Laid Over Daily
- **2023-05-05T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2023-05-04T06:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2023-05-04T06:00:00+00:00** Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2023-05-02T06:00:00+00:00** Senate Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2023-04-24T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2023-04-21T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-20T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee, Floor
- **2023-04-19T06:00:00+00:00** House Second Reading Special Order - Laid Over Daily - No Amendments
- **2023-04-18T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-03-20T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2023-03-11T07:00:00+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/d43664a0-83f5-4bfb-a4d1-fed16a10ac25`. Confidence: reported (aggregated from official Colorado legislature records).