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HB 24-1018

signed

College Textbook Sales Use Tax Exemption

Plain-English Summary

AI-generated

House Bill 24-1018, which has been signed into law, exempts college textbooks from state sales and use taxes starting July 1, 2024. This means that students will no longer have to pay tax when buying textbooks. Counties or cities can choose whether they want to apply this exemption locally as well. The bill is now law and will provide financial relief for students purchasing educational materials.

Official Summary

The bill creates a state sales and use tax exemption commencing on July 1, 2024, for all sales, storage, use, and consumption of college textbooks. The bill allows a county or municipality to choose to adopt the exemption by express inclusion in its sales and use tax ordinance or resolution. (Note: This summary applies to this bill as introduced.)

Details

Chamber
House
First action
2024-05-14
Latest action
2024-01-10
Last action desc.
Introduced In House - Assigned to Finance
OpenStates
View source ↗

Sponsors

Related Legislation

This bill affects (26)

amends
HB 19-1240(2019A)· signed
Sales And Use Tax Administration
amends
SB 22-051(2022A)· signed
Policies To Reduce Emissions From Built Environment
amends
SB 21-184(2021A)· failed
Ski Area Safety Plans And Accident Reporting
amends
HB 19-1172(2019A)· signed
Title 12 Recodification And Reorganization
amends
SB 19-130(2019A)· failed
Sales Tax Administration
amends
SB 24-025(2024A)· signed
Update Local Government Sales & UseTax Collection
relates
HB 22-1166(2022A)· signed
Incentives Promote Colorado Timber Industry
relates
HB 17-1239(2017A)· signed
Relocate Title 12 Private Occupational Schools
relates
SB 19-159(2019A)· signed
Sunset Passenger Tramway Safety Board
relates
HB 22-1312(2022A)· signed
Modifications To Sales Tax Statutes To Address Defects
relates
SB 21-184(2021A)· failed
Ski Area Safety Plans And Accident Reporting
relates
HB 21-1261(2021A)· signed
Extend Beetle Kill Wood Products Sales Tax Exemption
relates
HB 22-1039(2022A)· signed
Sales & Use Tax Exemption Form Simplification
relates
HB 19-1172(2019A)· signed
Title 12 Recodification And Reorganization
repeals
HB 18-1083(2018A)· signed
On-demand Air Carriers Sales And Use Tax Exemption
repeals
HB 22-1062(2022A)· signed
Expand Sales And Use Tax Exemption For Food
repeals
SB 17-267(2017A)· signed
Sustainability Of Rural Colorado
repeals
HB 17-1195(2017A)· failed
Create State Sales Tax Exemption For Diapers
repeals
HB 18-1062(2018A)· signed
Sales Tax On Retail Marijuana
repeals
HB 22-1109(2022A)· signed
On-demand Air Carrier Aircraft Sales Tax Exemption
repeals
HB 22-1242(2022A)· signed
Regulate Tiny Homes Manufacture Sale And Install
repeals
SB 24-025(2024A)· signed
Update Local Government Sales & UseTax Collection
repeals
HB 18-1315(2018A)· signed
Manufactured Home Sales Tax Exemption
repeals
SB 22-051(2022A)· signed
Policies To Reduce Emissions From Built Environment
repeals
HB 22-1055(2022A)· signed
Sales Tax Exemption Essential Hygiene Products
repeals
HB 17-1127(2017A)· failed
Exempt Feminine Hygiene Products From Sales Tax

Affected by (7)

amends
HB 24-1027(2024A)· signed
Exemption for Children's Products
amends
HB 26-1048(2026A)· signed
Back-to-School Sales Tax Holiday
amends
HB 26-1030(2026A)· failed
Data Center & Utility Modernization
amends
HB 26-1289(2026A)· signed
Modification of Certain Tax Expenditures
amends
HB 24-1036(2024A)· signed
Adjusting Certain Tax Expenditures
extends
SB 25-280(2025A)· signed
Data Center Development & Grid Modernization Act
relates
HB 26-1223(2026A)· signed
Modifying Certain Tax Expenditures