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HB 22-1055

signed

Sales Tax Exemption Essential Hygiene Products

Plain-English Summary

AI-generated

House Bill 22-1055, which has been signed into law, exempts incontinence products, diapers, and period products from state sales tax starting January 1, 2023. Local governments can also choose to exempt these items from their own sales taxes if they wish. This means that people who buy these essential hygiene products will no longer have to pay sales tax on them, potentially making them more affordable. Since the bill has been signed, it is now law and in effect for all of Colorado starting next year.

Official Summary

The act creates a state sales and use tax exemption commencing January 1, 2023, for all sales, storage, use, and consumption of incontinence products and diapers and period products. The act further provides that counties and municipalities may choose to adopt either or both exemptions by express inclusion in their sales and use tax ordinance or resolution. (Note: This summary applies to this bill as enacted.)

Details

Chamber
House
First action
2022-06-03
Latest action
2022-01-13
Last action desc.
Introduced In House - Assigned to Finance
OpenStates
View source ↗

Related Legislation

This bill affects (44)

extends
HB 17-1127(2017A)· failed
Exempt Feminine Hygiene Products From Sales Tax
extends
SB 17-267(2017A)· signed
Sustainability Of Rural Colorado
extends
HB 18-1315(2018A)· signed
Manufactured Home Sales Tax Exemption
extends
HB 18-1062(2018A)· signed
Sales Tax On Retail Marijuana
extends
HB 18-1083(2018A)· signed
On-demand Air Carriers Sales And Use Tax Exemption
extends
HB 22-1062(2022A)· signed
Expand Sales And Use Tax Exemption For Food
extends
HB 22-1242(2022A)· signed
Regulate Tiny Homes Manufacture Sale And Install
extends
SB 22-051(2022A)· signed
Policies To Reduce Emissions From Built Environment
extends
HB 17-1195(2017A)· failed
Create State Sales Tax Exemption For Diapers
extends
HB 22-1109(2022A)· signed
On-demand Air Carrier Aircraft Sales Tax Exemption
relates
HB 18-1062(2018A)· signed
Sales Tax On Retail Marijuana
relates
HB 22-1083(2022A)· signed
Colorado Homeless Contribution Income Tax Credit
relates
SB 22-051(2022A)· signed
Policies To Reduce Emissions From Built Environment
relates
HB 22-1124(2022A)· signed
Tax Credit For Recycling An Old Vehicle
relates
HB 22-1051(2022A)· signed
Mod Affordable Housing Tax Credit
relates
HB 22-1138(2022A)· signed
Reduce Employee Single-occupancy Vehicle Trips
relates
HB 18-1315(2018A)· signed
Manufactured Home Sales Tax Exemption
relates
HB 17-1195(2017A)· failed
Create State Sales Tax Exemption For Diapers
relates
SB 17-267(2017A)· signed
Sustainability Of Rural Colorado
relates
HB 22-1062(2022A)· signed
Expand Sales And Use Tax Exemption For Food
relates
HB 22-1121(2022A)· signed
Supporting Local Media
relates
SB 22-124(2022A)· signed
SALT Parity Act
relates
SB 17-205(2017A)· failed
Multimodal Transportation Infrastructure Funding
relates
HB 22-1163(2022A)· signed
State Income Tax Deduction For Medical Expenses
relates
HB 22-1123(2022A)· signed
Standard Deduction Adjustment
relates
HB 22-1005(2022A)· signed
Health-care Preceptors Tax Credit
relates
HB 22-1149(2022A)· signed
Advanced Industry Investment Tax Credit
relates
HB 22-1203(2022A)· signed
Income Tax Credits For Nonpublic Education
relates
HB 22-1166(2022A)· signed
Incentives Promote Colorado Timber Industry
relates
HB 22-1021(2022A)· signed
Reduce State Income Tax Rate
relates
HB 22-1125(2022A)· signed
Income Tax Rate Reduction
relates
HB 18-1023(2018A)· signed
Relocate Title 12 Marijuana To New Title 44
relates
SB 18-129(2018A)· signed
Reorganize Drugs & Medical Devices Sales Tax Exemption
relates
HB 18-1083(2018A)· signed
On-demand Air Carriers Sales And Use Tax Exemption
relates
HB 17-1242(2017A)· failed
New Transportation Infrastructure Funding Revenue
relates
HB 22-1127(2022A)· signed
Income Tax Deduction For Rent
relates
SB 22-138(2022A)· signed
Reduce Greenhouse Gas Emissions In Colorado
relates
HB 17-1009(2017A)· failed
Restore Nonessential Articles Tax Exemptions
relates
HB 18-1202(2018A)· signed
Income Tax Credit Leave Of Absence Organ Donation
relates
HB 17-1127(2017A)· failed
Exempt Feminine Hygiene Products From Sales Tax
relates
SB 17-285(2017A)· failed
Downtown Development Authorities Fairness Act
relates
HB 22-1027(2022A)· signed
Sales Tax Destination Sourcing Rules Exception
relates
HB 22-1242(2022A)· signed
Regulate Tiny Homes Manufacture Sale And Install
relates
HB 22-1109(2022A)· signed
On-demand Air Carrier Aircraft Sales Tax Exemption

Affected by (108)

amends
HB 23-1063(2023A)· signed
Reduction Of State Income Tax Rate
amends
HB 24-1027(2024A)· signed
Exemption for Children's Products
amends
HB 24-1065(2024A)· signed
Reduction of State Income Tax Rate
amends
HB 23-1129(2023A)· signed
Tax Credit Lifebuoy Apparatus
amends
HB 24-1036(2024A)· signed
Adjusting Certain Tax Expenditures
amends
HB 26-1030(2026A)· failed
Data Center & Utility Modernization
amends
SB 23-106(2023A)· signed
Income Tax Deduction For Military Retirement Benefits
amends
HB 24-1053(2024A)· signed
Tax Policy Analysis by the Legislative Branch
relates
HB 24-1295(2024A)· signed
Creative Industry Community Revitalization Incentives
relates
HB 25-1037(2025A)· signed
Income Tax Credit for Eligible Teachers
relates
HB 25-1005(2025A)· signed
Tax Incentive for Film Festivals
relates
HB 25-1157(2025A)· signed
Reauthorize Advanced Industries Tax Credit
relates
HB 26-1222(2026A)· failed
Modify Tax Expenditures
relates
HB 25-1012(2025A)· signed
Income Tax Expenditures for Service Members
relates
SB 26-128(2026A)· signed
Sales & Use Tax Destination Management Company
relates
HB 25-1012(2025B)· failed
Prescription Drug Benefit Information Transparency
relates
HB 23-1079(2023A)· signed
Income Tax Credits For Nonpublic Education
relates
HB 23-1208(2023A)· signed
Income Tax Credit For Eligible Teachers
relates
HB 24-1439(2024A)· signed
Financial Incentives Expand Apprenticeship Programs
relates
HB 24-1142(2024A)· signed
Reduce Income Tax Social Security Benefits
relates
SB 23-055(2023A)· signed
Car Sharing Program Sales Use And Ownership Tax
relates
HB 23-1272(2023A)· signed
Tax Policy That Advances Decarbonization
relates
HB 24-1134(2024A)· signed
Adjustments to Tax Expenditures to Reduce Burden
relates
HB 25-1052(2025A)· signed
Income Tax Credit for Public Employees' Retirement Association Retirees
relates
HB 25-1128(2025A)· signed
Income Tax Credit for Firearm Safety Device
relates
SB 23-016(2023A)· signed
Greenhouse Gas Emission Reduction Measures
relates
HB 26-1062(2026A)· failed
Expand Deduction for Retirement Benefits
relates
HB 24-1434(2024A)· signed
Expand Affordable Housing Tax Credit
relates
HB 24-1340(2024A)· signed
Incentives for Post-Secondary Education
relates
HB 26-1014(2026A)· signed
Extend Colorado Job Growth Incentive Tax Credit
relates
HB 22-1026(2022A)· signed
Alternative Transportation Options Tax Credit
relates
HB 22-1392(2022A)· signed
Contaminated Land Income Tax & Property Tax Credit
relates
HB 22-1205(2022A)· signed
Senior Housing Income Tax Credit
relates
SB 23-207(2023A)· signed
Sales And Use Tax Refund For Data Center Purchases
relates
SB 23-196(2023A)· signed
Income Tax Credit For Retrofitting A Home For Health Reasons
relates
HB 23-1008(2023A)· signed
Food Accessibility
relates
HB 23-1084(2023A)· signed
Continuation Of Military Retirement Benefit Deduction
relates
HB 23-1309(2023A)· signed
Film Incentive Tax Credit
relates
SB 24-085(2024A)· signed
Sales & Use Tax Rebate for Digital Asset Purchases
relates
HB 24-1316(2024A)· signed
Middle-Income Housing Tax Credit
relates
HB 24-1125(2024A)· signed
Tax Credit Commercial Building Conversion
relates
HB 24-1221(2024A)· signed
Income Tax Credit for Eligible Teachers
relates
SB 24-044(2024A)· signed
Public Employees' Retirement Association Retiree Refundable Income Tax Credit
relates
HB 26-1230(2026A)· signed
Extend Conservation Easement Tax Credit
relates
HB 26-1004(2026A)· signed
Continuation of Child Care Contribution Tax Credit
relates
HB 23-1016(2023A)· signed
Temp Tax Credit For Public Service Retirees
relates
HB 24-1349(2024A)· signed
Firearms & Ammunition Excise Tax
relates
HB 25-1296(2025A)· signed
Tax Expenditure Adjustment
relates
SB 25-026(2025A)· signed
Adjusting Certain Tax Expenditures
relates
HB 26-1270(2026A)· failed
Ownership of Agricultural Data
relates
HB 26-1030(2026A)· failed
Data Center & Utility Modernization
relates
HB 26-1223(2026A)· signed
Modifying Certain Tax Expenditures
relates
HB 26-1065(2026A)· signed
Transit and Housing Investment Zones
relates
HB 26-1048(2026A)· signed
Back-to-School Sales Tax Holiday
relates
HB 25-1021(2025A)· signed
Tax Incentives for Employee-Owned Businesses
relates
SB 25-320(2025A)· signed
Commercial Motor Vehicle Transportation
relates
HB 25-1005(2025B)· signed
Eliminate State Sales Tax Vendor Fee
relates
HB 25-1021(2025B)· failed
Retention of Vendors Fees for Collecting Sales Tax.
relates
SB 24-025(2024A)· signed
Update Local Government Sales & UseTax Collection
relates
HB 24-1018(2024A)· signed
College Textbook Sales Use Tax Exemption
relates
SB 24-228(2024A)· signed
TABOR Refund Mechanisms
relates
HB 24-1027(2024A)· signed
Exemption for Children's Products
relates
HB 24-1036(2024A)· signed
Adjusting Certain Tax Expenditures
relates
HB 24-1352(2024A)· signed
Appliance Requirements & Incentives
relates
HB 25-1080(2025A)· signed
Wireless Telephone Infrastructure Deployment Incentives
relates
HB 24-1311(2024A)· signed
Family Affordability Tax Credit
relates
HB 24-1240(2024A)· signed
AmeriCorps Education Award Tax Subtraction
relates
HB 24-1157(2024A)· signed
Employee-Owned Business Office & Income Tax Credit
relates
HB 24-1268(2024A)· signed
Financial Assistance for Certain Low-Income Individuals
relates
HB 24-1365(2024A)· signed
Opportunity Now Grants & Tax Credit
relates
SB 25-310(2025A)· signed
Proposition 130 Implementation
relates
HB 26-1221(2026A)· failed
Tax Expenditure Adjustments
relates
HB 23-1260(2023A)· signed
Advanced Industry and Semiconductor Manufacturing Incentives
relates
HB 23-1189(2023A)· signed
Employer Assistance For Home Purchase Tax Credit
relates
SB 23-011(2023A)· signed
Minor Driver's Education Requirements
relates
HB 23-1091(2023A)· signed
Continuation Of Child Care Contribution Tax Credit
relates
HB 25-1139(2025A)· signed
Income Tax Credit for Eligible Veterans
relates
SB 25-136(2025A)· signed
Expand Deduction For Retirement Benefits
relates
HB 22-1010(2022A)· signed
Early Childhood Educator Income Tax Credit
relates
HB 24-1314(2024A)· signed
Modification Tax Credit Preservation Historic Structures
relates
SB 24-190(2024A)· signed
Rail & Coal Transition Community Economic Measures
repeals
HB 24-1018(2024A)· signed
College Textbook Sales Use Tax Exemption
repeals
HB 24-1271(2024A)· signed
State Income Tax Credit for Veterinary Professional
repeals
HB 24-1235(2024A)· signed
Reduce Aviation Impacts on Communities
repeals
HB 24-1325(2024A)· signed
Tax Credits for Quantum Industry Support
repeals
HB 24-1312(2024A)· signed
State Income Tax Credit for Careworkers
repeals
HB 24-1061(2024A)· signed
Marijuana Industry & Social Equity
repeals
HB 23-1240(2023A)· signed
Sales Use Tax Exemption Wildfire Disaster Construction
repeals
SB 25-300(2025A)· signed
Revisor's Bill
repeals
HB 23-1272(2023A)· signed
Tax Policy That Advances Decarbonization
repeals
HB 23-1281(2023A)· signed
Advance The Use Of Clean Hydrogen
repeals
HB 26-1015(2026A)· signed
Colorado Homeless Contribution Tax Credit Extension
repeals
HB 23B-1005(2023B)· signed
Matters Related To Tax Relief For Tax Year 2023
repeals
HB 24-1138(2024A)· signed
Tax Credit for Transfer of Agricultural Asset
repeals
SB 24-146(2024A)· signed
Tax Credit for Qualified Renters
repeals
SB 24-152(2024A)· signed
Regenerative Agriculture Tax Credit
repeals
HB 26-1289(2026A)· signed
Modification of Certain Tax Expenditures
repeals
HB 24-1027(2024A)· signed
Exemption for Children's Products
repeals
HB 26-1048(2026A)· signed
Back-to-School Sales Tax Holiday
repeals
HB 23-1018(2023A)· signed
Timber Industry Incentives
repeals
HB 23-1289(2023A)· signed
Sustainable Advancements In Aviation Tax Credits
repeals
SB 23-080(2023A)· signed
Tax Credit Parental Engagement In Schools
repeals
SB 25-280(2025A)· signed
Data Center Development & Grid Modernization Act
repeals
SB 24-214(2024A)· signed
Implement State Climate Goals
repeals
SB 24-114(2024A)· signed
Income Tax Credit for Parental School Engagement
repeals
HB 24-1249(2024A)· signed
Tax Credit Agricultural Stewardship Practices
repeals
HB 24-1144(2024A)· signed
Income Tax Credit for Mortgage Rate Buy Downs
repeals
HB 23-1046(2023A)· signed
Tax Credit Pre-adoption Leave

Votes

BILL
2022-05-02 · Senate · passYes: 26 · No: 9 · Other:
BILL
2022-03-17 · House · passYes: 50 · No: 13 · Other: