Colorado 2023 Regular Session

Colorado Senate Bill SJR004

Introduced
1/19/23  
Refer
1/19/23  
Report Pass
4/27/23  
Refer
4/27/23  
Engrossed
5/5/23  
Refer
5/5/23  
Passed
5/16/23  

Caption

Uniform Sales And Use Tax On Construction Material

Impact

The resolution urges municipalities and counties to collaborate through the Colorado Municipal League to establish a uniform system for the administration of sales and use tax regarding construction materials. By advocating for standardized procedures, SJR004 aims to streamline tax collection, improve clarity for taxpayers, and enhance the efficiency of permitting processes. This is expected to foster a more conducive business environment and potentially stimulate economic activity in the construction sector.

Summary

SJR004, a Senate Joint Resolution, emphasizes the need for uniformity in the local collection of sales and use tax on construction materials across Colorado municipalities. The resolution identifies the complexities and inconsistencies that exist within the current system, where different municipalities implement varying practices in collecting taxes based on building materials. This lack of standardization often complicates the processes for contractors and subcontractors who operate across multiple jurisdictions, leading to confusion and increased administrative burdens.

Sentiment

The sentiment surrounding SJR004 appears to be largely positive among stakeholders, including local governments, suppliers, and contractors who look forward to the benefits that uniformity could bring. There is a consensus that a coordinated approach would alleviate difficulties posed by the current patchwork of local regulations. Consequently, the resolution has gained support across party lines, indicating a shared interest in improving operational efficiency and clarity in taxation matters.

Contention

While SJR004 serves to simplify the tax collection process, some concerns may arise regarding the balance of local control and state oversight. As municipalities are empowered by the Colorado constitution to levy local taxes, there may be apprehension among certain local governments about losing the flexibility to address specific needs through tailored regulations. Balancing the need for uniformity and the autonomy of municipalities will be a critical aspect moving forward as discussions on this resolution continue.

Companion Bills

No companion bills found.

Previously Filed As

CO HB1041

Streamline Filing Sales & Use Tax Returns

CO SB025

Update Local Government Sales & UseTax Collection

CO SB024

Local Lodging Tax Reporting on Sales Return

CO HB1247

Digital Education Materials

CO HB1050

Simplify Processes Regarding Certain Local Government Taxes

CO SB194

Special District Emergency Services Funding

CO HB1008

Wage Claims Construction Industry Contractors

CO HB1018

College Textbook Sales Use Tax Exemption

CO SB085

Sales & Use Tax Rebate for Digital Asset Purchases

CO HB1083

Construction Professional Insurance Coverage Transparency

Similar Bills

No similar bills found.