Sales And Use Tax Exemption Municipal Public School Construction
| Type | Bill |
|---|---|
| Session | 2022 Regular Session |
| Subjects |
Concerning an expansion of the existing sales and use tax exemption for construction and building materials used for the building of public works to require that home rule cities exempt such tax on sales of such materials when used for public school construction, and, in connection therewith, making an appropriation.
Bill Summary:
Under current law, all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works are exempt from the sales and use tax levied by the state and certain local governments. Home rule cities continue to levy the tax on sales of construction and building materials within their jurisdiction. The act extends the exemption to the sales and use tax levied by home rule cities on such materials for use in connection with the building, erection, alteration, or repair of a public school.
For the 2022-23 state fiscal year, the act appropriates $3,375 from the general fund to the department of revenue for use by the taxation business group. The department may use this appropriation for operating expenses related to taxation services.
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 22-1024 to the Committee of the Whole. | The motion passed on a vote of 4-3. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 22-1024 to the Committee on Appropriations. | The motion passed on a vote of 3-2. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment J.001 | The motion passed without objection. | Vote summary |
| Refer House Bill 22-1024, as amended, to the Committee of the Whole. | The motion passed on a vote of 10-1. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 (Attachment B). | The motion passed without objection. | Vote summary |
| Refer House Bill 22-1024, as amended, to the Committee on Appropriations. | The motion passed on a vote of 7-6. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/28/2022 | Third Reading | BILL |
20
AYE
12
NO
3
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 02/24/2022 | Third Reading | BILL |
49
AYE
12
NO
4
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 04/18/2022 | Governor | Governor Signed |
| 04/08/2022 | Governor | Sent to the Governor |
| 04/08/2022 | Senate | Signed by the President of the Senate |
| 04/07/2022 | House | Signed by the Speaker of the House |
| 03/28/2022 | Senate | Senate Third Reading Passed - No Amendments |
| 03/25/2022 | Senate | Senate Second Reading Passed - No Amendments |
| 03/22/2022 | Senate | Senate Second Reading Laid Over Daily - No Amendments |
| 03/18/2022 | Senate | Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole |
| 03/09/2022 | Senate | Senate Committee on Finance Refer Unamended to Appropriations |
| 02/28/2022 | Senate | Introduced In Senate - Assigned to Finance |
| 02/24/2022 | House | House Third Reading Passed - No Amendments |
| 02/23/2022 | House | House Second Reading Passed with Amendments - Committee, Floor |
| 02/22/2022 | House | House Second Reading Laid Over Daily - No Amendments |
| 02/17/2022 | House | House Committee on Appropriations Refer Amended to House Committee of the Whole |
| 02/08/2022 | House | House Committee on Transportation & Local Government Refer Amended to Appropriations |
| 01/12/2022 | House | Introduced In House - Assigned to Transportation & Local Government |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/10/2022 | 106 | Sales & Use Tax Exemption Mun Pub Sch Constr |