Colorado 2022 Regular Session

Colorado House Bill HB1406

Introduced
4/26/22  
Refer
4/26/22  
Report Pass
4/28/22  
Refer
4/28/22  
Report Pass
4/29/22  
Refer
4/29/22  
Engrossed
5/2/22  
Refer
5/2/22  
Report Pass
5/6/22  
Refer
5/6/22  
Report Pass
5/6/22  
Refer
5/6/22  
Engrossed
5/20/22  
Engrossed
5/20/22  
Enrolled
5/20/22  

Caption

Qualified Retailer Retain Sales Tax

Impact

The impact of HB 1406 is primarily centered on state tax revenues and the financial health of qualifying small to medium-sized businesses. By permitting these retailers to deduct a portion of their sales, the bill aims to alleviate the financial burden placed on them due to reduced patronage during public health restrictions. This measure is seen as an essential step in reviving the local economy, especially for businesses that have historically low profit margins, such as restaurants and bars. However, the state must monitor the potential loss of tax revenue resulting from this deduction to ensure it does not unduly compromise public services funding.

Summary

House Bill 1406 focuses on providing a temporary deduction from state net taxable sales for specific retailers, particularly those in the restaurant, catering, and alcoholic beverage sectors. The bill introduces a cap on the deduction at $70,000 per month, allowing qualifying retailers to retain sales tax collected during specified periods. This legislative change is intended to support businesses that have faced significant challenges, particularly during the pandemic, by reducing their tax liabilities temporarily and encouraging economic recovery in the affected sectors.

Sentiment

The sentiment around the bill appears to be largely supportive among business owners and proponents of economic recovery. They argue that such financial relief measures are crucial for survival in the current economic landscape. On the other hand, some critics express concern about the implications of reducing state tax revenue, suggesting that while relief is needed, it must be balanced against fiscal responsibility. Overall, the discussions reflect a pragmatic approach to aid struggling industries while recognizing the state's need for revenue.

Contention

One notable point of contention regarding HB 1406 is the debate over which businesses qualify as 'retailers' and how the specified sales tax periods are defined. Critics argue that the bill may inadvertently favor certain sectors over others, potentially leading to disparities in the support provided. Furthermore, there are discussions surrounding the accountability and reporting requirements for businesses taking advantage of the tax deduction, ensuring that the intended beneficiaries are the ones receiving the support.

Companion Bills

No companion bills found.

Previously Filed As

CO SB152

Regenerative Agriculture Tax Credit

CO SB231

Alcohol Beverage Liquor Advisory Group Recommendations

CO SB025

Update Local Government Sales & UseTax Collection

CO HB1373

Alcohol Beverage Retail Licensees

CO HB1349

Firearms & Ammunition Excise Tax

CO HB1295

Creative Industry Community Revitalization Incentives

CO HB1036

Adjusting Certain Tax Expenditures

CO HB1365

Opportunity Now Grants & Tax Credit

CO SB146

Tax Credit for Qualified Renters

CO SB228

TABOR Refund Mechanisms

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