Colorado Capitol Watch

Login

Welcome Visitor

 
Forgot password?
----------
Subscribe for Current Session

My CCW Tools

Look Up Bills

Look Up Legislators

Legislative Year: 2024 Change
  •  
  •  

Bill Detail: HB24-1027

Return to list of bills

emailSend an email to your legislator

Title Exemption for Children's Products
Status House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed (05/14/2024)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors T. Winter (R)
Senate Sponsors B. Pelton (R)
House Committee Finance
Senate Committee
Date Introduced 01/10/2024
Summary

Section 1 of the bill creates, beginning on January 1, 2025, and
continuing indefinitely, a state sales and use tax exemption for baby and
toddler products. A baby and toddler product is defined to include a
baby crib, playpen, or play yard; a baby stroller; a baby safety gate,
cabinet lock or latch, or electrical socket cover; a baby monitor; a bicycle
child carrier seat, or trailer, including an adaptor or accessory; a baby
exerciser, jumper, bouncer seat, or swing; a breast pump, bottle sterilizer,
bottle, or nipple, pacifier, or teething ring; baby wipes; a changing table
or pad; and baby and toddler clothing.
Section 1 also creates a time-limited state sales and use tax
exemption, or sales and use tax holiday, for back-to-school items. The tax
holiday applies for 14 days beginning on January 1, 2025, and for an
additional 14 days beginning on July 24, 2025. A back-to-school item
is defined to mean an article of clothing, a bag, a school supply, a
learning aid, or a personal computer or personal computer-related
accessory that is purchased primarily for use by an individual who is a
minor. The exemption for each item is limited by cost as follows:
  • $100 for an article of clothing or a bag;
  • $50 for a school supply;
  • $30 for a learning aid; and
  • $1,500 for a personal computer or a personal
computer-related accessory.
Section 2 permits a town, city, or county to create sales and use tax
exemptions that are identical to the state exemptions.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (03/28/2024) (most recent)  
Additional Bill Documents Bill Documents
Including:
  • Past bill versions
  • Past fiscal notes
  • Committee activity and documents
  • Bill History
 
Lobbyists Lobbyists
Audio [This feature is available by subscription.]  
Votes House and Senate Votes
Vote Totals Vote Totals by Party
 
 
 
Copyright © 2008-2024 State Capitol Watch