LEG00060

• Bill Number: HB03-1120
• Year: 2003
• Title: Water Conservation Measures
• Legislation - Doc Type: Other CWCB Related Bills - Killed

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available, for irrigation of areas exceedip.g ten acres; and using seasonally
variable irrigation schedules whieh THAT match the evapotranspiration
needs of the plants being irrigated;
SECTION 3. 39-26-106 (1) (a) (I), Colorado Revised Statutes,
is amended, and the said 39-26-106 (I) (a) is further amended BY THE
ADDITION OF A NEW SUBPARAGRAPH, to read:
39-26-106. Schedule of sales tax - repeal. (I) (a) (I) Except as
otherwise provided in 5dbp!\laI51aph SUBPARAGRAPHS (11) AND (Ill) of this
paragraph (a) and in subsection (3) of this section, there is imposed upon
all sales of commodities and services specified in section 39-26-104 a tax
at the rate of three percent of the amount of the sale, to be computed in
accordance with schedules or systems approved by the executive director
of the department of revenue, Said. schedules or systems shall be
designed so that no such tax is charged on any sale of seventeen cents or
less,

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(Ill) (A) ON AND AFTER JANUARY 1,2004, THE TAX IMPOSED BY
THIS SUBSECTION (I) ON WATER-SAVING DEVICES SHALL BE AT THE RATE
OF ONE AND NINETY ONE-HUNDREDTHS PERCENT OF THE AMOUNT OF THE
SALE,

(B) FOR PURPOSES OF THIS SUBPARAGRAPH (III), "WATER-SAVING
DEVICE" MEANS A LANDSCAPING PLANT OR A PLUMBING FIXTURE,
APPLIANCE, OR OTHER MANUFACTURED ITEM THAT RESULTS IN DECREASED
WATER CONSUMPTION AND THAT IS LISTED ON A SCHEDULE APPROVED BY
THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE AFTER
CONSULTATION WITH THE DIRECTOR OF THE OFFICE OF WATER
CONSERVATION IN THE COLORADO WATER CONSERVATION BOARD IN THE
DEPARTMENT OF NATURAL RESOURCES,

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HB03-1120