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HB 20B-1004

signed

Qualified Retailer Retain Sales Tax For Assistance

Summary

The bill allows a temporary deduction from state net taxable sales for qualifying retailers in the alcoholic beverages drinking places industry, the restaurant and other eating places industry, and the mobile food services industry in the state in order to allow such qualified retailers to retain the resulting sales tax collected as assistance for lost revenue as a result of the economic disruptions due to the presence of coronavirus disease 2019 (COVID-19) in Colorado. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Details

Chamber
House
First action
2020-11-30
Latest action
2020-12-07
Last action desc.
Governor Signed
OpenStates
View source ↗

Sponsors

Related Legislation

This bill affects (7)

amends
HB 19-1333(2019A)· failed
Cigarette Tobacco & Nicotine Products Tax
amends
SB 17-205(2017A)· failed
Multimodal Transportation Infrastructure Funding
amends
HB 17-1242(2017A)· failed
New Transportation Infrastructure Funding Revenue
relates
SB 19-130(2019A)· failed
Sales Tax Administration
relates
SB 17-205(2017A)· failed
Multimodal Transportation Infrastructure Funding
relates
HB 19-1240(2019A)· signed
Sales And Use Tax Administration
relates
HB 17-1242(2017A)· failed
New Transportation Infrastructure Funding Revenue

Affected by (6)

amends
HB 23-1293(2023A)· signed
Felony Sentencing Commission Recommendations
amends
HB 24-1041(2024A)· signed
Streamline Filing Sales & Use Tax Returns
relates
HB 23-1015(2023A)· signed
Taxation Tobacco Products Remote Retail Sellers
relates
HB 24-1349(2024A)· signed
Firearms & Ammunition Excise Tax
relates
HB 22-1088(2022A)· signed
Peace Officer Status For Certain Department Of Revenue Employees
repeals
SB 24-228(2024A)· signed
TABOR Refund Mechanisms

Votes

CONCUR
2020-12-02 · House · passYes: 64 · No: 0 · Other:
REPASS
2020-12-02 · House · passYes: 63 · No: 0 · Other:
BILL
2020-12-02 · Senate · passYes: 35 · No: 0 · Other:
BILL
2020-12-01 · House · passYes: 64 · No: 1 · Other:
AMD
2020-11-30 · House · failYes: 27 · No: 36 · Other:
AMD
2020-11-30 · House · failYes: 28 · No: 35 · Other: