June 18, 2019

HB 13-1059: Exempting Telecommunications Equipment Used in the Provision of Telecommunications from Sales and Use Tax

On January 9, 2013, Rep. Cheri Gerou introduced HB 13-1059 – Concerning a Sales and Use Tax Exemption for Equipment Used by a Telecommunications Provider in the Provision of Telecommunications ServicesThis summary is published here courtesy of the Colorado Bar Association’s e-Legislative Report.

The bill creates a sales and use tax exemption for a telecommunications provider’s equipment that is used directly in the provision of telephone service, cable television service, broadband communications service, or mobile telecommunications service.

Statutory towns, cities, and counties are currently authorized to create a similar sales and use tax exemption. The bill does not change this authority, but the law is reorganized to be consistent with other instances where a local government has authority to enact an exemption based on a state exemption. Assigned to the Business, Labor, Economic, & Workforce Development Committee.