h_fin_2016a_2016-03-09t13:36:21z0 Hearing Summary

Date: 03/09/2016

Representative Court, chair, called the meeting to order. A quorum was present.



01:36 PM -- HB16-1187



Representative Kraft-Tharp, sponsor, introduced House Bill 16-1187. The bill creates sales and use tax exemptions for food and food packaging to be consumed by residents on the premises of a retirement community. The exemption encompasses both purchases and sales by a retirement community, provided that consumption of the food or food packaging is to occur on the community's premises. Specific provisions are included for the exemption of prepared food, including premade salads and sandwiches. Retirement communities to which the bill applies include:

• assisted living residences;

• nursing care facilities that provide services to people requiring continuous or regular inpatient nursing care; and

• independent living facilities specifically serving as the primary residence for people age 55 and older.

Representative Kraft-Tharp distributed amendment L.003 (Attachment A) and a handout (Attachment B).



16HouseFin0309AttachA.pdf 16HouseFin0309AttachB.pdf



01:41 PM -- Ms. Anne Deines, representing Brookdale Senior Living, testified in support of the bill and answered several committee questions.



01:46 PM -- Ms. Sarah Clark, representing LeadingAge, testified in support of the bill and answered several committee questions.



01:57 PM -- Mr. David Garner, representing Kavod Senior Life, testified in support of the bill.



02:01 PM -- Ms. Amber Egbert, representing the Colorado Department of Revenue (DOR), came to the table to answer committee questions.