First Regular Session
Sixty-second General Assembly
LLS NO. 99-0096.01 Jane Ard-Smith SENATE BILL 99-009
STATE OF COLORADO
BY SENATORS Evans and Powers;
also REPRESENTATIVES Sullivant and Bacon.
REENGROSSED
FINANCE
APPROPRIATIONS
A BILL FOR AN ACT
101 CONCERNING FINANCIAL INCENTIVES FOR CLEAN FUEL VEHICLES, AND, IN
102 CONNECTION THEREWITH, CREATING A STATE SALES AND USE TAX
103 EXEMPTION FOR SPECIFIED MOTOR VEHICLES, POWER SOURCES FOR
104 MOTOR VEHICLES, AND PARTS USED FOR CONVERTING THE POWER
105 SOURCES OF MOTOR VEHICLES THAT ARE CERTIFIED TO MEET
106 SPECIFIED EMISSION STANDARDS AND REMOVING THE PROHIBITION
107 AGAINST A PERSON COVERED BY THE CLEAN FUEL FLEET PROGRAM
108 FROM RECEIVING INCENTIVES FROM THE STATE FOR PURCHASING A
109 CLEAN FUEL VEHICLE.
Bill Summary
(Note: This summary applies to this bill as introduced and does
not necessarily reflect any amendments that may be subsequently
adopted.)
[ ] denotes HOUSE amendment. { } denotes SENATE amendment.
Capital letters indicate new material to be added to existing statute.
Dashes through the words indicate material to be deleted from existing statute.
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On and after July 1, 1999, creates a state sales and use tax
exemption for motor vehicles, power source replacements, and parts used
for converting power sources for motor vehicles that meet specified
emissions standards. Specifies a minimum weight for the motor vehicles
to qualify for the exemption. Excepts local governments from granting
the exemption.
Repeals the existing statutory provision prohibiting a person or
qualified entity covered by the clean fuel fleet program from claiming an
alternative fuels income tax credit or an alternative fuels rebate.
1 Be it enacted by the General Assembly of the State of Colorado:
2 SECTION 1. 39-26-114, Colorado Revised Statutes, is amended
3 BY THE ADDITION OF A NEW SUBSECTION to read:
4 39-26-114. Exemptions - disputes - credits or refunds.
5 (20) (a) ON AND AFTER JULY 1, 1999, THE SALE OF ANY MOTOR VEHICLE,
6 POWER SOURCE FOR ANY MOTOR VEHICLE, OR PARTS USED FOR
7 CONVERTING THE POWER SOURCE FOR ANY MOTOR VEHICLE IF THE GROSS
8 VEHICLE WEIGHT RATING OF THE MOTOR VEHICLE IS GREATER THAN TEN
9 THOUSAND POUNDS AND IF THE MOTOR VEHICLE, POWER SOURCE, OR
10 PARTS USED FOR CONVERTING THE POWER SOURCE ARE CERTIFIED BY THE
11 FEDERAL ENVIRONMENTAL PROTECTION AGENCY AS MEETING AN EMISSION
12 STANDARD EQUAL TO OR MORE STRINGENT THAN THE LOW-EMITTING
13 VEHICLE EMISSION STANDARD SHALL BE EXEMPT FROM TAXATION UNDER
14 THE PROVISIONS OF THIS PART 1.
15 (b) FOR PURPOSES OF THIS SUBSECTION (20):
16 (I) "MOTOR VEHICLE" SHALL HAVE THE SAME MEANING AS SET
17 FORTH IN SECTION 39-22-516 (2.5) (a) (III).
18 (II) "PARTS USED FOR CONVERTING" SHALL MEAN THE WIRING,
19 FUEL LINES, ENGINE COOLANT SYSTEM, FUEL STORAGE CONTAINERS, FUEL
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1 CONTROL SYSTEM, AND OTHER COMPONENTS ASSOCIATED WITH REDUCING
2 THE EMISSIONS CHARACTERISTICS OF AN ENGINE OR MOTOR.
3 (III) "POWER SOURCE" SHALL HAVE THE SAME MEANING AS SET
4 FORTH IN SECTION 39-22-516 (2.5) (a) (V).
5 SECTION 2. 39-26-203 (1), Colorado Revised Statutes, is
6 amended BY THE ADDITION OF A NEW PARAGRAPH to read:
7 39-26-203. Exemptions. (1) This part 2 is declared to be
8 supplementary to the "Emergency Retail Sales Tax Law of 1935", part 1
9 of this article, and shall not apply:
10 (hh) (I) ON AND AFTER JULY 1, 1999, TO THE STORAGE, USE, OR
11 CONSUMPTION OF A MOTOR VEHICLE, POWER SOURCE FOR A MOTOR
12 VEHICLE, AND PARTS USED FOR CONVERTING THE POWER SOURCE OF A
13 MOTOR VEHICLE, IF THE GROSS VEHICLE WEIGHT RATING OF THE MOTOR
14 VEHICLE IS GREATER THAN TEN THOUSAND POUNDS AND IF THE MOTOR
15 VEHICLE, POWER SOURCE, OR PARTS USED FOR CONVERTING THE POWER
16 SOURCE ARE CERTIFIED BY THE FEDERAL ENVIRONMENTAL PROTECTION
17 AGENCY {OR ANY STATE AS PROVIDED IN THE "FEDERAL CLEAN AIR ACT"}
18 AS MEETING AN EMISSION STANDARD EQUAL TO OR MORE STRINGENT THAN
19 THE LOW-EMITTING VEHICLE EMISSION STANDARD.
20 (II) FOR PURPOSES OF THIS PARAGRAPH (hh):
21 (A) "MOTOR VEHICLE" SHALL HAVE THE SAME MEANING AS SET
22 FORTH IN SECTION 39-22-516 (2.5) (a) (III).
23 (B) "PARTS USED FOR CONVERTING" SHALL MEAN THE WIRING,
24 FUEL LINES, ENGINE COOLANT SYSTEM, FUEL STORAGE CONTAINERS, FUEL
25 CONTROL SYSTEM, AND OTHER COMPONENTS ASSOCIATED WITH REDUCING
26 THE EMISSIONS CHARACTERISTICS OF AN ENGINE OR MOTOR.
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1 (C) "POWER SOURCE" SHALL HAVE THE SAME MEANING AS SET
2 FORTH IN SECTION 39-22-516 (2.5) (a) (V).
3 SECTION 3. 29-2-105 (1) (d), Colorado Revised Statutes, is
4 amended to read:
5 29-2-105. Contents of sales tax ordinances and
6 proposals. (1) The sales tax ordinance or proposal of any incorporated
7 town, city, or county adopted pursuant to this article shall be imposed on
8 the sale of tangible personal property at retail or the furnishing of
9 services, as provided in paragraph (d) of this subsection (1). Any
10 countywide or incorporated town or city sales tax ordinance or proposal
11 shall include the following provisions:
12 (d) A provision that the tangible personal property and services
13 taxable pursuant to this article shall be the same as the tangible personal
14 property and services taxable pursuant to section 39-26-104, C.R.S., and
15 subject to the same exemptions as those specified in section 39-26-114,
16 C.R.S., except the exemption allowed by section 39-26-114 (11), C.R.S.,
17 for purchases of machinery or machine tools, the exemption of sales and
18 purchases of those items in section 39-26-114 (1) (a) (XXI), C.R.S., the
19 exemption for sales of food specified in section 39-26-114 (1) (a) (XX),
20 C.R.S., and the exemption for occasional sales by a charitable
21 organization set forth in section 39-26-114 (18), C.R.S., AND THE
22 EXEMPTION FOR SALES OF LOW-EMITTING MOTOR VEHICLES, POWER
23 SOURCES, OR PARTS USED FOR CONVERTING SUCH POWER SOURCES AS
24 SPECIFIED IN SECTION 39-26-114 (20), C.R.S. Sales of food, as defined in
25 section 39-26-102 (4.5), C.R.S., exempted from the state sales tax
26 pursuant to section 39-26-114 (1) (a) (XX), C.R.S., sales and purchases
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1 of those items exempted from the state sales tax pursuant to section
2 39-26-114 (1) (a) (XXI), C.R.S., purchases of machinery or machine
3 tools as provided in section 39-26-114 (11), C.R.S., or occasional sales
4 by a charitable organization as provided in section 39-26-114 (18),
5 C.R.S., OR SALES OF LOW-EMITTING MOTOR VEHICLES, POWER SOURCES,
6 OR PARTS USED FOR CONVERTING SUCH POWER SOURCES AS SPECIFIED IN
7 SECTION 39-26-114 (20), C.R.S., may be exempted from said town, city,
8 or county sales tax only by the express inclusion of such exemption either
9 at the time of adoption of the initial sales tax ordinance or resolution or
10 by amendment thereto. Any such amendment shall be adopted in the
11 same manner as the initial ordinance or resolution. In the absence of AN
12 express provision for the exemption for sales of food, as defined in
13 section 39-26-102 (4.5), C.R.S., or purchases of machinery or machine
14 tools as provided in section 39-26-114 (11), C.R.S., or exemption of sales
15 and purchases of those items in section 39-26-114 (1) (a) (XXI), C.R.S.,
16 or exemption of occasional sales by a charitable organization as provided
17 in section 39-26-114 (18), C.R.S., OR EXEMPTION OF SALES OF
18 LOW-EMITTING MOTOR VEHICLES, POWER SOURCES, OR PARTS USED FOR
19 CONVERTING SUCH POWER SOURCES AS SPECIFIED IN SECTION 39-26-114
20 (20), C.R.S., all sales tax ordinances or resolutions, whether adopted prior
21 to, on, or subsequent to July 1, 1979, which provide in substance that the
22 tangible personal property and services taxed shall be the same as the
23 tangible personal property and services taxable pursuant to section
24 39-26-104, C.R.S., or any predecessor statute, and subject to the same
25 exemptions as those specified in section 39-26-114, C.R.S., or any
26 predecessor statute, shall be construed as imposing or continuing to
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1 impose the town, city, or county sales tax on food, as defined in section
2 39-26-102 (4.5), C.R.S., purchases of machinery and machine tools as
3 described in section 39-26-114 (11), C.R.S., sales or purchases of those
4 items described in section 39-26-114 (1) (a) (XXI), C.R.S., and
5 occasional sales by a charitable organization as described in section
6 39-26-114 (18), C.R.S., AND SALES OF LOW-EMITTING MOTOR VEHICLES,
7 POWER SOURCES, OR PARTS USED FOR CONVERTING SUCH POWER SOURCES
8 AS SPECIFIED IN SECTION 39-26-114 (20), C.R.S. The regional
9 transportation district may, in its discretion, continue to levy a sales tax
10 on purchases of machinery or machine tools, as provided in section
11 39-26-114 (11), C.R.S.
12 { SECTION 4. 29-2-106 (4) (a), Colorado Revised Statutes, is
13 amended to read:
14 29-2-106. Collection - administration - enforcement.
15 (4) (a) The executive director of the department of revenue shall, at no
16 charge, administer, collect, and distribute the sales tax of any home rule
17 municipality, upon request of the governing body of such municipality,
18 if the provisions of the sales tax ordinance of said municipality, other
19 than those provisions relating to local procedures followed in adopting
20 the ordinance and whether or not the ordinance applies the sales tax to the
21 sale of food, as defined in section 39-26-102 (4.5), C.R.S., or purchases
22 of machinery or machine tools as provided in section 39-26-114 (11),
23 C.R.S., or sales or purchases of electricity, coal, wood, gas, fuel oil, or
24 coke as provided in section 39-26-114 (1) (a) (XXI), C.R.S., OR SALES OF
25 LOW-EMITTING MOTOR VEHICLES, POWER SOURCES, OR PARTS USED FOR
26 CONVERTING SUCH POWER SOURCES AS SPECIFIED IN SECTION 39-26-114
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1 (20), C.R.S., correspond to the requirements of this article for sales taxes
2 imposed by counties, towns, and cities and if no use tax is to be collected
3 by the department except as provided in section 39-26-208, C.R.S. At the
4 time of making such request, said governing body shall certify to the
5 executive director of the department of revenue a true copy of said sales
6 tax ordinance.}
7 SECTION {5.} 32-9-119 (2) (a), Colorado Revised Statutes, is
8 amended to read:
9 32-9-119. Additional powers of district. (2) (a) To provide
10 revenue to finance the operations of the district, to defray the cost of
11 construction of capital improvements and acquisition of capital
12 equipment, and to pay the interest and principal on securities of the
13 district, the board, for and on behalf of the district after approval by
14 election held pursuant to articles 1 to 13 of title 1, C.R.S., shall have the
15 power to levy uniformly throughout the district a sales tax at the rate of
16 six-tenths of one percent upon every transaction or other incident with
17 respect to which a sales tax is now levied by the state, pursuant to the
18 provisions of article 26 of title 39, C.R.S.; EXCEPT THAT THE BOARD
19 SHALL CONTINUE TO LEVY A SALES TAX ON THE SALES OF LOW-EMITTING
20 MOTOR VEHICLES, POWER SOURCES, OR PARTS USED FOR CONVERTING
21 SUCH POWER SOURCES AS SPECIFIED IN SECTION 39-26-114 (20), C.R.S.
22 SECTION {6.} 32-13-107 (1) (a), Colorado Revised Statutes, is
23 amended to read:
24 32-13-107. Sales and use tax imposed - collection -
25 administration of tax - use. (1) (a) Except as otherwise provided in
26 paragraph (b) of this subsection (1), upon the approval of the registered
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1 electors pursuant to the provisions of section 32-13-105, the board shall
2 have the power to levy such uniform sales and use taxes throughout the
3 district created in section 32-13-104 upon every transaction or other
4 incident with respect to which a sales and use tax is levied by the state,
5 pursuant to the provisions of article 26 of title 39, C.R.S., except such
6 sales and use tax shall be levied on:
7 (I) Purchases of machinery or machine tools which are otherwise
8 exempt pursuant to section 39-26-114 (11), C.R.S., to the extent such
9 purchases OR SALES are subject to a sales and use tax levied by the
10 regional transportation district pursuant to section 29-2-105 (1) (d),
11 C.R.S., on and after the January 1 following the election in which such
12 sales and use taxes were approved; AND
13 (II) SALES OF LOW-EMITTING MOTOR VEHICLES, POWER SOURCES,
14 OR PARTS USED FOR CONVERTING SUCH POWER SOURCES AS SPECIFIED IN
15 SECTION 39-26-114 (20), C.R.S.
16 SECTION {7.} 32-14-114 (1), Colorado Revised Statutes, is
17 amended to read:
18 32-14-114. Sales tax imposed - collection - administration of
19 tax - discontinuance. (1) Upon the approval of the registered electors
20 pursuant to the provisions of section 32-14-105 and upon the granting of
21 a major league baseball franchise by major league baseball to be located
22 in the district, the board shall have the power to levy such uniform sales
23 tax for a period not to exceed twenty years throughout the district created
24 in section 32-14-104 upon every transaction or other incident with respect
25 to which a sales tax is levied by the state, pursuant to the provisions of
26 article 26 of title 39, C.R.S.; except that such sales tax shall be levied on:
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1 (a) Purchases of machinery or machine tools which are otherwise exempt
2 pursuant to section 39-26-114 (11), C.R.S., to the extent that such
3 purchases OR SALES are subject to the sales tax levied by the regional
4 transportation district pursuant to section 29-2-105 (1) (d), C.R.S., on and
5 after the January 1 following the adoption of a resolution by the board;
6 AND
7 (b) SALES OF LOW-EMITTING MOTOR VEHICLES, POWER SOURCES,
8 OR PARTS USED FOR CONVERTING SUCH POWER SOURCES AS SPECIFIED IN
9 SECTION 39-26-114 (20), C.R.S.
10 SECTION {8.} 32-15-110 (1), Colorado Revised Statutes, is
11 amended to read:
12 32-15-110. Sales tax imposed - collection - administration of
13 tax - discontinuance. (1) Upon the approval of the registered electors
14 pursuant to the provisions of section 32-15-107, the board shall have the
15 power to levy such uniform sales tax upon the adoption of a resolution for
16 a period commencing after the termination of the sales tax levied and
17 collected by the Denver metropolitan major league baseball stadium
18 district pursuant to section 32-14-105 and continuing for a period not to
19 extend beyond January 1, 2012, throughout the district created in section
20 32-15-104 upon every transaction or other incident with respect to which
21 a sales tax is levied by the state, pursuant to the provisions of article 26
22 of title 39, C.R.S.; except that such sales tax shall be levied on:
23 (a) Purchases of machinery or machine tools that are otherwise
24 exempt pursuant to section 39-26-114 (11), C.R.S., to the extent that such
25 purchases OR SALES are subject to the sales tax levied by the regional
26 transportation district pursuant to section 29-2-105 (1) (d), C.R.S.; AND
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1 (b) SALES OF LOW-EMITTING MOTOR VEHICLES, POWER SOURCES,
2 OR PARTS USED FOR CONVERTING SUCH POWER SOURCES AS SPECIFIED IN
3 SECTION 39-26-114 (20), C.R.S.
4 SECTION {9.} 30-20-604.5 (1), Colorado Revised Statutes, is
5 amended to read:
6 30-20-604.5. District sales tax. (1) The board of any county
7 having a population greater than one hundred thousand, for the purpose
8 of funding all or a portion of the cost of any improvements constructed
9 pursuant to section 30-20-603 (1) (a), may levy a sales tax throughout the
10 district upon every transaction or other incident with respect to which a
11 sales tax is authorized pursuant to section 29-2-105, C.R.S.; except that
12 such tax may be levied only upon those transactions specified in section
13 39-26-104 (1) (a), (1) (b), (1) (e), and (1) (f), C.R.S. THE BOARD MAY, IN
14 ITS DISCRETION, LEVY OR CONTINUE TO LEVY A SALES TAX ON THE SALES
15 OF LOW-EMITTING MOTOR VEHICLES, POWER SOURCES, OR PARTS USED FOR
16 CONVERTING SUCH POWER SOURCES AS SPECIFIED IN SECTION 39-26-114
17 (20), C.R.S.
18 SECTION {10.} Repeal. 39-22-516 (2.5) (i), Colorado Revised
19 Statutes, is repealed as follows:
20 39-22-516. Tax credit for purchase of business vehicles using
21 alternative fuels - repeal. (2.5) (i) A motor vehicle, conversion, or
22 power source certified to the low-emitting vehicle emissions standard that
23 is purchased by a person covered by the clean fuel fleet program in order
24 to satisfy the minimum requirements of such program shall not be eligible
25 for a credit pursuant to this subsection (2.5).
26 SECTION {11.} Repeal. 39-33-103 (2) (f), Colorado Revised
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1 Statutes, is repealed as follows:
2 39-33-103. Amount of rebate. (2) (f) A motor vehicle,
3 conversion, or power source certified to the low-emitting vehicle
4 emissions standard that is purchased by a qualified entity covered by the
5 clean fuel fleet program in order to satisfy the minimum requirements of
6 the clean fuel fleet program shall not be eligible for a rebate pursuant to
7 this article.
8 SECTION {12.} Safety clause. The general assembly hereby
9 finds, determines, and declares that this act is necessary for the immediate
10 preservation of the public peace, health, and safety.