Want results? Here is a sampling of the bills we have passed over the years…
HB19-1162: Expand Farm Equipment Sales And Use Tax Exemption and HB19-1329: Wholesale Sales Agricultural Fertilizer Tax Exempt
HB19-1162 Sponsors: Representative Rod Pelton, Representative Donald Valdez/Senator Jerry Sonnenberg, Senate President Leroy Garcia
Beginning on September 1, 2019, ear tags and ear tag scanners used to identify or track animals raised by farm operators for food or in the production of food will be exempt from state sales and use tax. Under current law, cow identification systems and transponders are already exempted for dairy cows.
HB19-1329 Sponsors: Representive Jeni Arndt, Representative Hugh McKean/ Senator Jerry Sonnenberg, Senate President Leroy Garcia
Until 2014, fertilizer for agricultural producers was exempt from state sales tax. The Colorado Department of Revenue removed the exemption in 2014, leaving no statutory or rules-based language to exempt fertilizer from state sales tax. HB19-1329 reinstated the original exemption to include the sale of fertilizer and spray adjuvants for use in agricultural and livestock production as wholesale sale products, which exempts them from state sales and use tax. Specialty fertilizers are not included in this exemption; however, greenhouses, nurseries, and hydroponic facilities are no longer included under the definition of specialty fertilizers. Fertilizers used in the production of marijuana are not included in the exemption.