Colorado 2020 Regular Session Status: Enacted 1 D cosponsors

HB 20-1174 — Sales Tax Statute Modifications To Address Defect

Last action — Governor Signed

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 28, 2020. Enacted.

Prognosis

Likely to advance 76% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 3 sponsors

    3 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The act: Makes corrections to the penalty for a taxpayer's failure to pay the correct amount of sales taxes due or for a taxpayer's failure to account for sales taxes correctly so that the statute reads the way the department of revenue applies the law; Changes the penalty section for use tax collections so that it is the same as for sales tax collections; legislative history makes clear that the legislature has intended these sections to be the same, but over the years bills revising these sections did not successfully align the 2 sections; and Repeals a temporary partial sales tax rate reduction for a new or used commercial truck, truck tractor, tractor, semitrailer, or vehicle used in combination therewith that has a gross vehicle weight rating in excess of 26,000 pounds. While the rate reduction could still be used, it is preempted by a full rate reduction for low-emitting vehicles in another statutory section. Any vehicle that could qualify for the temporary partial rate reduction in a TABOR refund year already qualifies for the full exemption from sales or use tax under the other section, so the partial rate reduction is not used.(Note: This summary applies to this bill as enacted.)

Bill Text

What changed in the latest version

23 added · 18 removed

Plain-language change summary

The changes in HB 20-1174 include the addition of language regarding the penalty for a taxpayer's failure to pay the correct sales tax in Section 1 and modifications to the penalty section for use tax collections in Section 2. These adjustments aim to correct specific issues in the sales tax statutes, which may improve clarity and enforcement of tax regulations. The changes ensure that the tax laws are more accurate and up-to-date.

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Latest
Second Regular Session Seventy-second General Assembly STATE OF COLORADO ENGROSSED This Version Includes All Amendments Adopted on Second Reading in the House of Introduction LLS NO.
Second Regular Session Seventy-second General Assembly STATE OF COLORADO REENGROSSED This Version Includes All Amendments Adopted in the House of Introduction LLS NO.
20-0828.01 Esther van Mourik x4215 HOUSE BILL 20-1174 HOUSE SPONSORSHIP McKean and Valdez D., Arndt SENATE SPONSORSHIP Tate, Moreno, Zenzinger House Committees Senate Committees State, Veterans, & Military Affairs Appropriations A BILL FOR AN ACT C ONCERNING MODIFICATIONS TO THE SALES TAX STATUTES IN ORDER TO ADDRESS CERTAIN DEFECTS AND ANACHRONISMS .
20-0828.01 Esther van Mourik x4215 HOUSE BILL 20-1174 HOUSE SPONSORSHIP McKean and Valdez D., Arndt, Buentello, Gray SENATE SPONSORSHIP Tate, Moreno, Zenzinger House Committees Senate Committees State, Veterans, & Military Affairs Appropriations A BILL FOR AN ACT C ONCERNING MODIFICATIONS TO THE SALES TAX STATUTES IN ORDER TO ADDRESS CERTAIN DEFECTS AND ANACHRONISMS .
This summary applies to this bill as introduced and does notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov/.) Statutory Revision Committee.
This summary applies to this bill as introduced and does notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill d d 0 passes third reading in the house of introduction, a bill summary that e 0 applies to the reengrossed version of this bill will be available at E a , S U 2 http://leg.colorado.gov/.) O n r H a u e b Statutory Revision Committee.
Section 1 of the bill makes corrections to the penalty for a taxpayer's failure to pay the correct amount of sales taxes due or for a taxpayer's failure to account for sales taxescorrectlysothatthestatutereadsthewaythedepartmentofrevenue applies the law.
Section 1 of the bill makes r F corrections to the penalty for a taxpayer's failure to pay the correct 3 amount of sales taxes due or for a taxpayer's failure to account for sales taxescorrectlysothatthestatutereadsthewaythedepartmentofrevenue d applies the law.
e n 2 Section 2 changes the penalty section for use tax collections so m 2 S n 0 U g r Shading denotes HOUSE amendment.
d 0 Section 2 changes the penalty section for use tax collections so e 0 E a , S U 2 O g r Shading denotes HOUSE amendment.
H d u Capital letters or bold & italic numbers indicate new material to be added to existing statute.e e Dashes through the words indicate deletions from existing statute.
H d r Capital letters or bold & italic numbers indicate new material to be added to existing statute.
R F that it is the same as for sales tax collections.
e e Dashes through the words indicate deletions from existing statute.
d F that it is the same as for sales tax collections.
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Amendments

1 amendment

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Governor Signed

  2. Sent to the Governor

  3. Signed by the President of the Senate

  4. Signed by the Speaker of the House

  5. Senate Third Reading Passed - No Amendments

  6. Senate Second Reading Passed - No Amendments

  7. Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole

  8. Introduced In Senate - Assigned to Business, Labor, & Technology

  9. House Third Reading Passed - No Amendments

  10. House Second Reading Passed - No Amendments

  11. House Second Reading Laid Over Daily - No Amendments

  12. House Committee on Appropriations Refer Unamended to House Committee of the Whole

  13. House Committee on State, Veterans, & Military Affairs Refer Unamended to Appropriations

  14. Introduced In House - Assigned to State, Veterans, & Military Affairs + Appropriations

Sponsors

  • Jack Tate · Primary
  • Hugh McKean · Primary
  • Alex Valdez · Primary

Sponsorship breakdown

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3 sponsors · 0 co-sponsors · 99 not signed on

Sponsors (3)

Co-sponsors (0)

None.

Not signed on (99)

99 members have not signed on to this bill.

Show all 99 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

BILL

Passed 34 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 6000
Unaffiliated 27001
Republican 1000
Total 34001
% of votes cast 97%0%0%3%
How each member voted (35)
Member Party Vote
Cooke — Yea
Coram — Yea
Crowder — Yea
Donovan — Yea
Fenberg — Yea
Fields — Yea
Foote — Yea
Gardner — Yea
Ginal — Yea
Hansen — Yea
Hill — Yea
Hisey — Yea
Holbert — Yea
Lee — Yea
Lundeen — Yea
Marble — Yea
Moreno — Yea
Pettersen — Yea
Priola — Yea
Rankin — Yea
Scott — Not Voting
Smallwood — Yea
Sonnenberg — Yea
Tate — Yea
Todd — Yea
Williams A. — Yea
Woodward — Yea
Zenzinger — Yea
Jeff Bridges Democrat Yea
Jessie Danielson Democrat Yea
Julie Gonzales Democrat Yea
Lorena Garcia Democrat Yea
Robert Rodriguez Democrat Yea
Tammy Story Democrat Yea
Ty Winter Republican Yea

BILL

Passed 60 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 38005
Republican 6000
Democrat 16000
Total 60005
% of votes cast 92%0%0%8%
How each member voted (65)
Member Party Vote
Arndt — Yea
Bird — Yea
Bockenfeld — Not Voting
Buck — Yea
Buckner — Not Voting
Buentello — Yea
Caraveo — Yea
Carver — Yea
Champion — Yea
Esgar — Yea
Garnett — Yea
Geitner — Yea
Gonzales-Gutierrez — Yea
Gray — Yea
Herod — Not Voting
Holtorf — Yea
Hooton — Yea
Humphrey — Yea
Kraft-Tharp — Yea
Landgraf — Yea
Larson — Yea
Lontine — Yea
McKean — Yea
McLachlan — Yea
Melton — Yea
Neville — Yea
Pelton — Yea
Ransom — Yea
Saine — Yea
Sandridge — Yea
Singer — Yea
Tipper — Not Voting
Valdez A. — Yea
Will — Yea
Young — Yea
Becker — Yea
Adrienne Benavidez — Yea
Jaquez Lewis — Not Voting
Michaelson Jenet — Yea
Valdez D. — Yea
Van Winkle — Yea
Williams D. — Yea
deGruy Kennedy — Yea
Brianna Titone Democrat Yea
Cathy Kipp Democrat Yea
Dylan Roberts Democrat Yea
Emily Sirota Democrat Yea
James Coleman Democrat Yea
Jamie Jackson Democrat Yea
Julie McCluskie Democrat Yea
Kyle Mullica Democrat Yea
Lisa Cutter Democrat Yea
Marc Snyder Democrat Yea
Meg Froelich Democrat Yea
Mike Weissman Democrat Yea
Monica Duran Democrat Yea
Steven Woodrow Democrat Yea
Tom Sullivan Democrat Yea
Tony Exum Democrat Yea
Janice Rich Republican Yea
Larry Liston Republican Yea
Lynda Zamora Wilson Republican Yea
Marc Catlin Republican Yea
Mark Baisley Republican Yea
Matt Soper Republican Yea

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 20-1174 do?
The act: Makes corrections to the penalty for a taxpayer's failure to pay the correct amount of sales taxes due or for a taxpayer's failure to account for sales taxes correctly so that the statute reads the way the department of revenue applies the law; Changes the penalty section for use tax collections so that it is the same as for sales tax collections; legislative history makes clear that the legislature has intended these sections to be the same, but over the years bills revising these sections did not successfully align the 2 sections; and Repeals a temporary partial sales tax rate reduction for a new or used commercial truck, truck tractor, tractor, semitrailer, or vehicle used in combination therewith that has a gross vehicle weight rating in excess of 26,000 pounds. While the rate reduction could still be used, it is preempted by a full rate reduction for low-emitting vehicles in another statutory section. Any vehicle that could qualify for the temporary partial rate reduction in a TABOR refund year already qualifies for the full exemption from sales or use tax under the other section, so the partial rate reduction is not used.(Note: This summary applies to this bill as enacted.)
Who sponsors HB 20-1174?
HB 20-1174 is sponsored by Jack Tate, Hugh McKean, and Alex Valdez (Democrat).
What is the current status of HB 20-1174?
This bill has been enacted into law. Introduced January 28, 2020. Enacted.
Where can I track HB 20-1174?
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