BOARD00951

• Board Meeting Date: 3/24/2003
• Description: State Legislative Issues
• Board Meetings - Doc Type: Memo

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available, for irrigation of areas exceedipg ten acres; and using seasonally
variable irrigation schedules which TH~T match the evapotranspiration
needs of the plants being irrigated;
SECTION 3. 39-26-106 (I) (a:) (I), Colorado Revised Statutes,
is amended, and the said 39-26-106 (I) (a) is further amended BY THE
ADDITION OF A NEW SUBPARAGMPH, to read:
39-26-106. Schedule ofsales t~x - repeal. (1) (a) (I) Except as
otherwise provided in 5ttbpala~ulph SUBPARAGRAPHS (II) AND (III) of this

;
paragraph (a) and in subsection (3) oft1;lis section, there is imposed upon

all sales of commodities and services sp,ecified in section 39-26-104 a tax

at the rate of three percent of the ammjnt of the sale, to be computed in

accordance with schedules or systems a~proved 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.

.

e

(III) (A) ON AND AFTER JANUARY 1,2004, THE TAX IMPOSED BY
THIS SUBSECTION (I) ON WATER-SAVIN9 DEVICES SHALL BE AT THE RATE
OF ONE AND NINETY ONE-HUNDREDTHSYERCENT OF THE AMOUNT OF THE

SALE.

(B) FOR PURPOSES OF THIS SUB~ARAGRAPH (III), "WATER-SAVING

,
DEVICE" MEANS A LANDSCAPING PLANT OR A PLUMBING FIXTURE,

APPLIANCE, OR OTHER MANUFACTURED lTEM THATRESUL TS IN DECREASED

,
WATER CONSUMPTION AND THAT IS LISTED ON A SCHEDULE APPROVED BY

THE EXECUTIVE DIRECTOR OF THE Dj:lPARTMENT OF REVENUE AFTER

CONSULTATION WITH THE DIRECTOR OF THE OFFICE OF WATER

CONSERVATION IN THE COLORADO WAtER CONSERVATION BOARD IN THE

DEPARTMENT OF NATURAL RESOURCESl

.

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HB03-1120