NOTE:  This bill has been prepared for the signatures 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 13-1288
      
      
      BY REPRESENTATIVE(S) Conti and Kagan, Foote, Hullinghorst, Labuda,
      Schafer, Singer, Young, Ferrandino;
      also SENATOR(S) Steadman and Hill, Giron, Guzman, Heath, Hodge,
      Johnston, Jones, Kefalas, Newell, Scheffel, Schwartz, Tochtrop, Todd,
      Ulibarri.
      
      
      Concerning the development of recommendations to the general
           assembly to establish a uniform sales and use tax base
           throughout the state, and, in connection therewith, making
           an appropriation.
      
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  In Colorado Revised Statutes, add 39-26-128 as
      follows:
      
           39-26-128.  Uniform sales and use tax base. (1) (a)  The
      department of revenue shall make recommendations to the
      general assembly regarding the establishment of a revenue
      neutral uniform sales and use tax base throughout the state. In
      developing the recommendations, the department shall consult
      with representatives of the Colorado municipal league, or its
      successor entity, and Colorado counties, incorporated, or its
      successor entity. Such representatives must have experience in
      writing sales and use tax policy and must represent constituents
      of local taxing jurisdictions. The recommendations shall include:
      
           (I)  A uniform definition of tangible personal property;
      
           (II)  A uniform list of items that are exempt from taxation by
      the state and local taxing jurisdictions;
      
           (III)  Uniform definitions of the tax-exempt items;
      
           (IV)  Rate changes, including consideration of rates of zero
      percent that would be necessary to achieve revenue neutrality
      for the state and any local taxing jurisdiction; and
      
           (V)  Any other recommendations deemed appropriate by the
      department of revenue regarding the establishment of a revenue
      neutral uniform sales and use tax base.
      
           (b) (I)  For purposes of this subsection (1), a uniform sales
      and use tax base is revenue neutral if, when substituted for a
      jurisdiction's prior sales and use tax base, the result is no more
      than a de minimis change in tax revenue for the substituting
      jurisdiction.
      
           (II)  In estimating revenue neutrality, the department of
      revenue shall use the best information it has available.
      
           (c)  For purposes of this subsection (1), a "local taxing
      jurisdiction" means a city, town, municipality, county, special
      district, or authority authorized to levy a sales tax pursuant to
      title 24, 25, 29, 30, 31, 32, 37, or 42, C.R.S., and cities, cities and
      counties, or towns governed by a home rule charter that impose
      a sales or use tax in the state.
      
           (2)  The department of revenue shall include the
      recommendations made pursuant to subsection (1) of this section
      in a report to the general assembly pursuant to section 24-1-136
      (9), C.R.S. The report must be submitted to the general assembly no
      later than December 31, 2013, and made available to the public on
      a web site maintained by the department of revenue.
      
           (3)  Members of the general assembly are encouraged to
      consider the recommendations of the department of revenue
      pursuant to this section and, if viewed favorably, to introduce
      legislation and, if appropriate, a house or senate concurrent
      resolution, during the second regular session of the sixty-ninth
      general assembly to establish a revenue neutral uniform
      statewide sales and use tax base.
      
           SECTION 2.  Appropriation. In addition to any other
      appropriation, there is hereby appropriated, out of any moneys in the
      general fund not otherwise appropriated, to the department of revenue, for
      the fiscal year beginning July 1, 2013, the sum of $80,089, or so much
      thereof as may be necessary, for allocation to the taxation business group
      for personal services and computer programming expenses related to the
      implementation of this act.
      
           SECTION 3.  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.
      
      
      
      
      ________________________________________________________
      Mark Ferrandino                         John P. Morse
      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