NOTE:  This bill has been prepared for the signature of the appropriate legislative
officers and the Governor.  To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
      history, or the Session Laws.
      
      
      HOUSE BILL 11-1296
      
      
      BY REPRESENTATIVE(S) Kagan, Court, Ferrandino, Fischer, Labuda,
      Miklosi, Tyler, Wilson, Hamner, Todd;
      also SENATOR(S) Steadman, Nicholson, Aguilar, Boyd, Guzman, Hudak,
      Williams S.
      
      
      Concerning the temporary continuation of the state sales and use
           tax on cigarettes.
      
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  39-26-706 (1), Colorado Revised Statutes, is amended
      to read:
      
           39-26-706.  Miscellaneous sales and use tax exemptions -
      cigarettes - internet access - refractory materials - precious metal
      bullion and coins.  (1) (a)  All sales of cigarettes shall be exempt from
      taxation under the provisions of part 1 of this article; except that any sales
      of cigarettes after June 30, 2009, and before July 1, 2011 July 1, 2013, shall
      not be exempt from such taxation.
      
           (b)  The storage, use, or consumption of cigarettes shall be exempt
      from taxation under the provisions of part 2 of this article; except that the
      storage, use, or consumption of cigarettes after June 30, 2009, and before
      July 1, 2011 July 1, 2013, shall not be exempt from such taxation.
      
           (c)  Notwithstanding any provision of law to the contrary, for any
      local government or political subdivision of the state that levies a sales or
      use tax based on the sales or use tax levied by the state pursuant to this
      article, the sale or storage, use, or consumption of cigarettes after June 30,
      2009, and before July 1, 2011 July 1, 2013, shall be exempt from the sales
      or use tax of such local government or political subdivision.
      
           SECTION 2.  Safety clause.  The general assembly hereby finds,
      determines, and declares that this act is necessary for the immediate
      preservation of the public peace, health, and safety.
      
      
      
      
      ________________________________________________________
      Frank McNulty                      Brandon C. Shaffer
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                      Cindi L. Markwell
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    John W. Hickenlooper
                                    GOVERNOR OF THE STATE OF COLORADO