HB 24-1018
signedCollege Textbook Sales Use Tax Exemption
Plain-English Summary
AI-generatedHouse 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 ↗
Related Legislation
This bill affects (117)
amendsSB 24-025(2024A)· signedUpdate Local Government Sales & UseTax Collection
relatesSB 17-205(2017A)· failedMultimodal Transportation Infrastructure Funding
relatesHB 18-1002(2018A)· signedRural School District Teaching Fellowship Programs
relatesHB 22-1407(2022A)· signedVeterans Audit Higher Education Courses
relatesSB 22-138(2022A)· signedReduce Greenhouse Gas Emissions In Colorado
relatesHB 23-1272(2023A)· signedTax Policy That Advances Decarbonization
relatesHB 17-1239(2017A)· signedRelocate Title 12 Private Occupational Schools
relatesSB 23-016(2023A)· signedGreenhouse Gas Emission Reduction Measures
relatesHB 22-1255(2022A)· signedImprove Higher Education For Students With A Disability
relatesSB 22-003(2022A)· signedCommunity College Nursing Bachelor Degree Eligibility
relatesSB 23-005(2023A)· signedForestry And Wildfire Mitigation Workforce
relatesHB 17-1127(2017A)· failedExempt Feminine Hygiene Products From Sales Tax
relatesHB 17-1009(2017A)· failedRestore Nonessential Articles Tax Exemptions
relatesHB 18-1034(2018A)· signedCareer And Technical Education Capital Grant Program
relatesHB 22-1062(2022A)· signedExpand Sales And Use Tax Exemption For Food
relatesHB 18-1391(2018A)· signedSexual Misconduct In Higher Education
relatesHB 22-1055(2022A)· signedSales Tax Exemption Essential Hygiene Products
relatesHB 22-1242(2022A)· signedRegulate Tiny Homes Manufacture Sale And Install
relatesSB 22-051(2022A)· signedPolicies To Reduce Emissions From Built Environment
relatesSB 24-025(2024A)· signedUpdate Local Government Sales & UseTax Collection
relatesHB 22-1027(2022A)· signedSales Tax Destination Sourcing Rules Exception
relatesSB 23-258(2023A)· signedConsolidate Colorado Educator Programs In Colorado Department of Education
relatesHB 18-1414(2018A)· signedHigher Education Student Emergency Assistance Grants
relatesHB 18-1083(2018A)· signedOn-demand Air Carriers Sales And Use Tax Exemption
relatesHB 18-1025(2018A)· signedRelocate Title 12 Liquor Laws To Title 44
relatesSB 22-008(2022A)· signedHigher Education Support For Foster Youth
relatesHB 24-1403(2024A)· signedHigher Education Support Homeless Youth
relatesHB 17-1258(2017A)· signedRenaming Delta-Montrose Technical College
relatesHB 17-1195(2017A)· failedCreate State Sales Tax Exemption For Diapers
relatesSB 17-267(2017A)· signedSustainability Of Rural Colorado
relatesHB 18-1315(2018A)· signedManufactured Home Sales Tax Exemption
relatesHB 18-1300(2018A)· signedBachelor Nursing Completion Degree Local District College
relatesHB 17-1004(2017A)· signedCollege Credit For Military Education And Training
relatesHB 22-1109(2022A)· signedOn-demand Air Carrier Aircraft Sales Tax Exemption
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relatesSB 22-192(2022A)· signedOpportunities For Credential Attainment
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relatesHB 22-1234(2022A)· signedPreventing Identity-based Violence Grant Program
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relatesHB 22-1295(2022A)· signedDepartment Early Childhood And Universal Preschool Program
relatesHB 22-1049(2022A)· signedProhibiting Transcript And Diploma Withholding
relatesHB 22-1039(2022A)· signedSales & Use Tax Exemption Form Simplification
relatesSB 24-228(2024A)· signedTABOR Refund Mechanisms
relatesHB 17-1242(2017A)· failedNew Transportation Infrastructure Funding Revenue
relatesHB 18-1062(2018A)· signedSales Tax On Retail Marijuana
relatesSB 23-055(2023A)· signedCar Sharing Program Sales Use And Ownership Tax
repealsSB 24-085(2024A)· signedSales & Use Tax Rebate for Digital Asset Purchases
repealsHB 24-1125(2024A)· signedTax Credit Commercial Building Conversion
repealsHB 22-1203(2022A)· signedIncome Tax Credits For Nonpublic Education
repealsHB 22-1166(2022A)· signedIncentives Promote Colorado Timber Industry
repealsSB 22-051(2022A)· signedPolicies To Reduce Emissions From Built Environment
repealsSB 23-207(2023A)· signedSales And Use Tax Refund For Data Center Purchases
repealsSB 24-152(2024A)· signedRegenerative Agriculture Tax Credit
repealsHB 18-1083(2018A)· signedOn-demand Air Carriers Sales And Use Tax Exemption
repealsSB 23-016(2023A)· signedGreenhouse Gas Emission Reduction Measures
repealsHB 23-1018(2023A)· signedTimber Industry Incentives
repealsHB 23-1272(2023A)· signedTax Policy That Advances Decarbonization
repealsHB 22-1021(2022A)· signedReduce State Income Tax Rate
repealsHB 22-1127(2022A)· signedIncome Tax Deduction For Rent
repealsHB 24-1271(2024A)· signedState Income Tax Credit for Veterinary Professional
repealsHB 23-1016(2023A)· signedTemp Tax Credit For Public Service Retirees
repealsHB 23B-1005(2023B)· signedMatters Related To Tax Relief For Tax Year 2023
repealsHB 22-1062(2022A)· signedExpand Sales And Use Tax Exemption For Food
repealsHB 22-1392(2022A)· signedContaminated Land Income Tax & Property Tax Credit
repealsHB 23-1063(2023A)· signedReduction Of State Income Tax Rate
repealsHB 22-1242(2022A)· signedRegulate Tiny Homes Manufacture Sale And Install
repealsHB 22-1125(2022A)· signedIncome Tax Rate Reduction
repealsSB 23-011(2023A)· signedMinor Driver's Education Requirements
repealsSB 24-025(2024A)· signedUpdate Local Government Sales & UseTax Collection
repealsHB 23-1079(2023A)· signedIncome Tax Credits For Nonpublic Education
repealsHB 22-1109(2022A)· signedOn-demand Air Carrier Aircraft Sales Tax Exemption
repealsHB 22-1124(2022A)· signedTax Credit For Recycling An Old Vehicle
repealsHB 22-1163(2022A)· signedState Income Tax Deduction For Medical Expenses
repealsHB 23-1189(2023A)· signedEmployer Assistance For Home Purchase Tax Credit
repealsHB 24-1144(2024A)· signedIncome Tax Credit for Mortgage Rate Buy Downs
repealsHB 24-1352(2024A)· signedAppliance Requirements & Incentives
repealsHB 22-1010(2022A)· signedEarly Childhood Educator Income Tax Credit
repealsHB 18-1062(2018A)· signedSales Tax On Retail Marijuana
repealsSB 22-138(2022A)· signedReduce Greenhouse Gas Emissions In Colorado
repealsHB 22-1026(2022A)· signedAlternative Transportation Options Tax Credit
repealsHB 18-1315(2018A)· signedManufactured Home Sales Tax Exemption
repealsHB 23-1309(2023A)· signedFilm Incentive Tax Credit
repealsHB 22-1123(2022A)· signedStandard Deduction Adjustment
repealsHB 24-1065(2024A)· signedReduction of State Income Tax Rate
repealsHB 24-1316(2024A)· signedMiddle-Income Housing Tax Credit
repealsHB 23-1129(2023A)· signedTax Credit Lifebuoy Apparatus
repealsHB 24-1061(2024A)· signedMarijuana Industry & Social Equity
repealsHB 23-1289(2023A)· signedSustainable Advancements In Aviation Tax Credits
repealsHB 24-1439(2024A)· signedFinancial Incentives Expand Apprenticeship Programs
repealsHB 22-1055(2022A)· signedSales Tax Exemption Essential Hygiene Products
repealsHB 23-1046(2023A)· signedTax Credit Pre-adoption Leave
repealsHB 22-1083(2022A)· signedColorado Homeless Contribution Income Tax Credit
repealsHB 23-1091(2023A)· signedContinuation Of Child Care Contribution Tax Credit
repealsHB 24-1138(2024A)· signedTax Credit for Transfer of Agricultural Asset
repealsHB 22-1051(2022A)· signedMod Affordable Housing Tax Credit
repealsHB 22-1205(2022A)· signedSenior Housing Income Tax Credit
repealsHB 22-1005(2022A)· signedHealth-care Preceptors Tax Credit
repealsSB 23-106(2023A)· signedIncome Tax Deduction For Military Retirement Benefits
repealsSB 23-080(2023A)· signedTax Credit Parental Engagement In Schools
repealsHB 17-1127(2017A)· failedExempt Feminine Hygiene Products From Sales Tax
repealsHB 23-1260(2023A)· signedAdvanced Industry and Semiconductor Manufacturing Incentives
repealsHB 22-1149(2022A)· signedAdvanced Industry Investment Tax Credit
repealsSB 17-267(2017A)· signedSustainability Of Rural Colorado
repealsHB 23-1208(2023A)· signedIncome Tax Credit For Eligible Teachers
repealsHB 23-1240(2023A)· signedSales Use Tax Exemption Wildfire Disaster Construction
repealsHB 23-1281(2023A)· signedAdvance The Use Of Clean Hydrogen
repealsSB 23-196(2023A)· signedIncome Tax Credit For Retrofitting A Home For Health Reasons
repealsHB 23-1084(2023A)· signedContinuation Of Military Retirement Benefit Deduction
repealsHB 17-1195(2017A)· failedCreate State Sales Tax Exemption For Diapers
repealsHB 22-1138(2022A)· signedReduce Employee Single-occupancy Vehicle Trips
repealsSB 24-114(2024A)· signedIncome Tax Credit for Parental School Engagement
Affected by (82)
amendsHB 24-1027(2024A)· signedExemption for Children's Products
amendsHB 24-1036(2024A)· signedAdjusting Certain Tax Expenditures
amendsHB 26-1030(2026A)· failedData Center & Utility Modernization
relatesHB 26-1270(2026A)· failedOwnership of Agricultural Data
relatesHB 26-1030(2026A)· failedData Center & Utility Modernization
relatesHB 26-1223(2026A)· signedModifying Certain Tax Expenditures
relatesHB 26-1335(2026A)· signedAbortion Medication Access on College Campuses
relatesSB 26-120(2026A)· signedMissing Person Training & Higher Education Reporting
relatesHB 26-1317(2026A)· signedUnified Postsecondary Talent Development System
relatesHB 26-1065(2026A)· signedTransit and Housing Investment Zones
relatesHB 26-1141(2026A)· signedDiscriminatory Practices in Public Schools
relatesHB 26-1136(2026A)· signedCreate Department of Personnel Program Pathways to Public Service
relatesHB 25-1139(2025A)· signedIncome Tax Credit for Eligible Veterans
relatesSB 25-136(2025A)· signedExpand Deduction For Retirement Benefits
relatesHB 25-1157(2025A)· signedReauthorize Advanced Industries Tax Credit
relatesHB 24-1027(2024A)· signedExemption for Children's Products
relatesHB 24-1036(2024A)· signedAdjusting Certain Tax Expenditures
relatesHB 26-1006(2026A)· signedThriving Institution Designations for Higher Education
relatesHB 24-1349(2024A)· signedFirearms & Ammunition Excise Tax
relatesHB 24-1365(2024A)· signedOpportunity Now Grants & Tax Credit
relatesHB 25-1080(2025A)· signedWireless Telephone Infrastructure Deployment Incentives
relatesSB 24-228(2024A)· signedTABOR Refund Mechanisms
relatesSB 25-310(2025A)· signedProposition 130 Implementation
relatesSB 25-320(2025A)· signedCommercial Motor Vehicle Transportation
relatesSB 25-120(2025A)· signedNuclear Workforce Development & Education Program
relatesSB 25-276(2025A)· signedProtect Civil Rights Immigration Status
relatesHB 25-1186(2025A)· signedWork-Based Learning Experiences in Higher Education
relatesSB 25-087(2025A)· signedAcademic Adjustments in Higher Education
relatesHB 24-1340(2024A)· signedIncentives for Post-Secondary Education
relatesHB 24-1324(2024A)· signedAttorney General Restrictive Employment Agreements
relatesHB 25-1038(2025A)· signedPostsecondary Credit Transfer Website
relatesSB 25-275(2025A)· signedNonsubstantive Relocation of Definitions in Colorado Revised Statutes
relatesHB 26-1326(2026A)· signedSunset Public Utilities Commission
relatesSB 24-041(2024A)· signedPrivacy Protections for Children's Online Data
relatesHB 25-1052(2025A)· signedIncome Tax Credit for Public Employees' Retirement Association Retirees
relatesHB 25-1296(2025A)· signedTax Expenditure Adjustment
relatesHB 26-1048(2026A)· signedBack-to-School Sales Tax Holiday
relatesSB 25-026(2025A)· signedAdjusting Certain Tax Expenditures
relatesHB 24-1295(2024A)· signedCreative Industry Community Revitalization Incentives
relatesHB 24-1240(2024A)· signedAmeriCorps Education Award Tax Subtraction
relatesHB 24-1268(2024A)· signedFinancial Assistance for Certain Low-Income Individuals
relatesHB 25-1012(2025B)· failedPrescription Drug Benefit Information Transparency
relatesHB 26-1062(2026A)· failedExpand Deduction for Retirement Benefits
relatesHB 26-1230(2026A)· signedExtend Conservation Easement Tax Credit
relatesHB 25-1169(2025A)· signedHousing Developments on Faith and Educational Land
relatesHB 26-1001(2026A)· signedHousing Developments on Qualifying Properties
relatesSB 26-128(2026A)· signedSales & Use Tax Destination Management Company
relatesHB 26-1004(2026A)· signedContinuation of Child Care Contribution Tax Credit
relatesHB 26-1221(2026A)· failedTax Expenditure Adjustments
relatesHB 26-1014(2026A)· signedExtend Colorado Job Growth Incentive Tax Credit
relatesSB 24-190(2024A)· signedRail & Coal Transition Community Economic Measures
relatesHB 24-1434(2024A)· signedExpand Affordable Housing Tax Credit
relatesHB 24-1311(2024A)· signedFamily Affordability Tax Credit
relatesHB 24-1157(2024A)· signedEmployee-Owned Business Office & Income Tax Credit
relatesHB 24-1142(2024A)· signedReduce Income Tax Social Security Benefits
relatesHB 25-1128(2025A)· signedIncome Tax Credit for Firearm Safety Device
relatesHB 25-1005(2025A)· signedTax Incentive for Film Festivals
relatesHB 25-1012(2025A)· signedIncome Tax Expenditures for Service Members
relatesHB 25-1037(2025A)· signedIncome Tax Credit for Eligible Teachers
relatesHB 25-1021(2025A)· signedTax Incentives for Employee-Owned Businesses
relatesHB 25-1021(2025B)· failedRetention of Vendors Fees for Collecting Sales Tax.
relatesHB 25-1005(2025B)· signedEliminate State Sales Tax Vendor Fee
relatesHB 24-1221(2024A)· signedIncome Tax Credit for Eligible Teachers
relatesSB 24-044(2024A)· signedPublic Employees' Retirement Association Retiree Refundable Income Tax Credit
relatesHB 24-1134(2024A)· signedAdjustments to Tax Expenditures to Reduce Burden
relatesHB 24-1352(2024A)· signedAppliance Requirements & Incentives
relatesHB 24-1314(2024A)· signedModification Tax Credit Preservation Historic Structures
repealsSB 24-214(2024A)· signedImplement State Climate Goals
repealsHB 24-1249(2024A)· signedTax Credit Agricultural Stewardship Practices
repealsHB 24-1312(2024A)· signedState Income Tax Credit for Careworkers
repealsHB 26-1048(2026A)· signedBack-to-School Sales Tax Holiday
repealsHB 24-1325(2024A)· signedTax Credits for Quantum Industry Support
repealsSB 24-146(2024A)· signedTax Credit for Qualified Renters
repealsHB 26-1015(2026A)· signedColorado Homeless Contribution Tax Credit Extension
repealsHB 24-1027(2024A)· signedExemption for Children's Products
repealsSB 25-280(2025A)· signedData Center Development & Grid Modernization Act
repealsHB 26-1289(2026A)· signedModification of Certain Tax Expenditures
repealsHB 24-1271(2024A)· signedState Income Tax Credit for Veterinary Professional
repealsHB 24-1235(2024A)· signedReduce Aviation Impacts on Communities