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Legislative Year: 2023 Change

Bill Detail: HB23-1240

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Title Sales Use Tax Exemption Wildfire Disaster Construction
Status Governor Signed (05/12/2023)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors K. Brown (D)
J. Amabile (D)
Senate Sponsors S. Fenberg (D)
House Committee Finance
Senate Committee Finance
Date Introduced 03/11/2023

Section 1 of the bill creates a state sales and use tax exemption for
construction and building materials purchased on or after January 1, 2020,
but before July 1, 2025, to be used directly in rebuilding or repairing a
residential structure damaged or destroyed by a declared wildfire disaster
in calendar year 2020, 2021, or 2022 (wildfire rebuild exemption).
A homeowner, or a contractor employed by a homeowner, may
obtain a wildfire rebuild exemption certificate from the local government
authorized to issue a building permit in the area in which the residential
structure to be repaired or rebuilt is located. To be qualified, a
homeowner must certify that:
  • The homeowner was the owner of each residential structure
to be repaired or rebuilt at the time the structure was
damaged or destroyed by the declared wildfire disaster; and
  • The replacement cost for each residential structure to be
repaired or rebuilt exceeds the homeowner's coverage
under any homeowner's insurance policy associated with
the structure.
To claim the exemption, the qualified homeowner, or contractor
employed by such homeowner, must provide a copy of the wildfire
rebuild exemption certificate to each retailer from which the homeowner
or contractor purchases exempt construction or building materials. If a
qualified homeowner, or contractor employed by such homeowner, has
paid state sales or use tax on the purchase of exempt construction or
building materials on or after January 1, 2020, but before July 1, 2025,
then the person who made the purchase may apply to the department of
revenue for a refund pursuant to existing sales and use tax refund
procedures. Alternatively, if the purchaser-contractor has not been
granted a refund, the homeowner for whom the exempt materials were
purchased may apply for a refund by establishing certain existing
statutory requirements are met.
Sections 2 and 3 include the wildfire rebuild exemption among
other exemptions available to state-collected and administered local sales
and use tax jurisdictions, including statutory cities and counties, for
adoption at their discretion.

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with Amendments
Full Text
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