First Regular Session
             Sixty-seventh General Assembly
                    STATE OF COLORADO
                                                 INTRODUCED
                                                           
                                                           
 LLS NO. 09-0168.01 Esther van Mourik    HOUSE BILL 09-1003
                    HOUSE SPONSORSHIP
 Gardner C.,
 
                   SENATE SPONSORSHIP
 (None),
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 House Committees
 Senate Committees
 
 
 Finance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                         A BILL FOR AN ACT
       Concerning sales and use tax exemptions for authorized
            carrier vehicles.
       
       
                           Bill Summary
       
            (Note:  This summary applies to this bill as introduced and does
       not necessarily reflect any amendments that may be subsequently
       adopted.)
       
            For a specified period, exempts from state sales and use tax the
       sales, leases, storage, and uses of authorized carrier vehicles.
            For a specified period, exempts from state sales and use tax all
       tangible personal property installed on authorized carrier vehicles before
       the vehicle is placed in service for the first time.
            Defines authorized carrier vehicles.
            Grants counties and municipalities the authority to grant the same
       sales and use tax exemptions.
       
       
       
       Be it enacted by the General Assembly of the State of Colorado:
            SECTION 1.  Part 7 of article 26 of title 39, Colorado Revised
       Statutes, is amended BY THE ADDITION OF A NEW SECTION to
       read:
            39-26-726.  Authorized carrier vehicles - definition - repeal. 
       (1)  Commencing on and after January 1, 2008, but prior to
       January 1, 2019, all sales, leases, storage, and uses of
       authorized carrier vehicles shall be exempt from taxation
       under the provisions of parts 1 and 2 of this article.
            (2)  Commencing on and after January 1, 2008, but prior to
       January 1, 2019, the sale or use of all tangible personal
       property installed on authorized carrier vehicles before the
       vehicle is first placed in service shall be exempt from taxation
       under the provisions of parts 1 and 2 of this article.
            (3)  For purposes of this section, "authorized carrier
       vehicle" means any vehicle that is operated pursuant to the
       international registration plan described in section 42-1-102
       (76), C.R.S., and the international fuel tax agreement
       promulgated by an organization that oversees motor fuels use
       taxation laws among several states, or any successor
       agreements.
            (4)  This section is repealed, effective January 1, 2020.
            SECTION 2.  29-2-105 (1) (d) (I), Colorado Revised Statutes, is
       amended BY THE ADDITION OF A NEW SUB-SUBPARAGRAPH to
       read:
            29-2-105.  Contents of sales tax ordinances and proposals. 
       (1)  The sales tax ordinance or proposal of any incorporated town, city,
       or county adopted pursuant to this article shall be imposed on the sale of
       tangible personal property at retail or the furnishing of services, as
       provided in paragraph (d) of this subsection (1).  Any countywide or
       incorporated town or city sales tax ordinance or proposal shall include the
       following provisions:
            (d) (I)  A provision that the sale of tangible personal property and
       services taxable pursuant to this article shall be the same as the sale of
       tangible personal property and services taxable pursuant to section
       39-26-104, C.R.S., except as otherwise provided in this paragraph (d). 
       The sale of tangible personal property and services taxable pursuant to
       this article shall be subject to the same sales tax exemptions as those
       specified in part 7 of article 26 of title 39, C.R.S.; except that the sale of
       the following may be exempted from a town, city, or county sales tax only
       by the express inclusion of the exemption either at the time of adoption
       of the initial sales tax ordinance or resolution or by amendment thereto:
            (M)  The exemptions for authorized carrier vehicles as
       specified in section 39-26-726, C.R.S.
            SECTION 3.  Act subject to petition - effective date.  This act
       shall take effect at 12:01 a.m. on the day following the expiration of the
       ninety-day period after final adjournment of the general assembly that is
       allowed for submitting a referendum petition pursuant to article V,
       section 1 (3) of the state constitution, (August 4, 2009, if adjournment
       sine die is on May 6, 2009); except that, if a referendum petition is filed
       against this act or an item, section, or part of this act within such period,
       then the act, item, section, or part, if approved by the people, shall take
       effect on the date of the official declaration of the vote thereon by
       proclamation of the governor.