NOTE: The governor signed this measure on 5/28/2013.
      
      
      HOUSE BILL 13-1144
      
      
      BY REPRESENTATIVE(S) Kagan, Court, Duran, Fields, Hullinghorst,
      Levy, Fischer, Ginal, Hamner, McLachlan, Melton, Mitsch Bush,
      Rosenthal, Ryden, Schafer, Young, Ferrandino, Labuda;
      also SENATOR(S) Steadman, Aguilar, Guzman, Heath, Hodge, Hudak,
      Kerr, Todd, Ulibarri, Morse.
      
      
      Concerning the elimination of the state sales and use tax
           exemption for cigarettes.
      
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  In Colorado Revised Statutes, 39-26-706, amend (1)
      as follows:
      
           39-26-706.  Miscellaneous sales and use tax exemptions - 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, 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, 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, 2013, shall be is exempt from the sales or use tax
      of such local government or political subdivision.
      
           SECTION 2.  In Colorado Revised Statutes, repeal 39-28-113 as
      follows:
      
           39-28-113.  Provisions not applicable. The provisions of section
      39-26-706 (1) (a), relating to exemption from the "Emergency Retail Sales
      Tax Act of 1935", and section 39-26-706 (1) (b), relating to exemption from
      the use tax, shall not apply to or render inoperative the provisions of this
      article.
      
           SECTION 3.  Effective date. This act takes effect July 1, 2013.
      
           SECTION 4.  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