The act removes an unused definition of "agricultural compounds" and a redundant reference to a sales and use tax exemption for poultry and livestock. The act also reorganizes special fuel and farm equipment sales and use tax exemptions so that they are in the same location.(Note: This summary applies to this bill as enacted.)
The act allows a person to sell, without licensure, regulation, or inspection by a public health agency, rabbit meat if the animal was raised and processed by the seller and to sell shares in the meat of an animal, which includes cattle, calves, elk, sheep, hogs, bison, goats, and rabbits, but not fish, for future delivery if:The person displays at the point of sale a disclaimer or gives the purchaser a document with a disclaimer that: The seller is not licensed and the animals or meat are not subject to state regulation or inspection by a public health agency; and The animals or meat are not intended for resale; and The animals or meat are delivered directly from the seller to an informed end consumer and are sold only in Colorado. The purchaser is prohibited from reselling the animal, animal share, or meat. A seller is not liable in a civil action for damages caused by inadequately cooking or improperly preparing the animal or meat for consumption.The act also limits the number of brand inspections for an animal share sale to a single inspection before slaughter. The state board of stock inspection commissioners will promulgate rules establishing procedures for a single inspection.(Note: This summary applies to this bill as enacted.)
The practice act for professional architects directs the department of regulatory agencies to adopt rules establishing requirements for continuing education and also requiring an architect to demonstrate retention of the material presented in the continuing education program or course.The act removes the material retention requirement, allowing an architect to renew a license upon demonstrating compliance with the continuing education requirement alone.(Note: This summary applies to this bill as enacted.)
In 2020, the general assembly repealed the requirement in the mental health practice act that a professional must be licensed, registered, or certified as a mental health professional in order to practice auricular acudetox. The act makes a conforming amendment to clarify that it is not an unlawful act for a professional who is trained to perform auricular acudetox to perform the practice without a license, registration, or certification as a mental health professional.(Note: This summary applies to this bill as enacted.)
The voluntary contribution to the Colorado healthy rivers fund, the Alzheimer's Association fund, the military family relief fund, the Colorado cancer fund, the Make-A-Wish Foundation of Colorado fund, and the unwanted horse fund are currently scheduled to appear on the state income tax return form for income tax years beginning prior to January 1, 2021. The act reauthorizes the funds to remain on the form, so long as the funds meet the existing statutory requirement that a voluntary contribution fund must receive at least $50,000 in contributions each tax year.(Note: This summary applies to this bill as enacted.)
House Bill 00-1351, enacted in 2000, removed the provision permitting a child care contribution income tax credit for an in-kind contribution. Accordingly, the act removes all references in the statute to an in-kind contribution. The act also repeals an obsolete provision that was only applicable to the income tax year that commenced on or after January 1, 1999, but prior to January 1, 2000.(Note: This summary applies to this bill as enacted.)
All of the current law sections presented in the act provide sales tax exemptions for specific items. None of the sales tax exemptions in the act authorize corresponding use tax exemptions. As a result, an item could conceivably become subject to use tax the instant the tax-exempt sale occurs. Most statutory sales tax exemptions have corresponding use tax exemptions to prevent this. Consequently, the act addresses defects in statute by clarifying that an item that is subject to a sales tax exemption is actually exempt from both sales and use tax and makes those statutory sections compatible with the fundamental principles of use tax and Colorado supreme court decisions on the subject.(Note: This summary applies to this bill as enacted.)
The act repeals a provision of law that creates the capitol dome restoration fund, which is obsolete. The capitol dome restoration was a capital project that commenced in 2010 and has since been completed. The statutory sections regarding the capitol dome restoration were repealed in July 2015 but the statute establishing the fund and the necessary transfers of money to the fund were inadvertently left in the statutes. The act addresses that defect.(Note: This summary applies to this bill as enacted.)
The bill defines "backcountry search and rescue" as the utilization, training, and support of responders, with their specialized equipment, to locate, provide assistance to, and remove to safety individuals who are lost, injured, stranded, or entrapped, generally in remote areas of the state. The department of natural resources (department) must conduct a study and develop recommendations on the issues related to backcountry search and rescue, including coordination among the local, state, and nonprofit organizations involved in backcountry search and rescue, the adequacy of resources and benefits available to volunteers who provide backcountry search and rescue services, the funding needs for equipment and reimbursement, and the needs for volunteer training and public education. The department must also, subject to available appropriations, conduct outreach and training related to the physical and psychological support needs of backcountry search and rescue volunteers, which may include working with consultants, providing programs, or creating a grant program for local governments or nonprofit organizations providing backcountry search and rescue. The bill makes conforming amendments related to the definition of "backcountry search and rescue".(Note: This summary applies to this bill as introduced.)
Section 1 of the bill allows a person to sell, without licensure, regulation, or inspection by a public health agency, an animal or shares of the meat of an animal for future delivery if: At the point of sale, the person displays a conspicuous disclaimer or gives the customer a document with a disclaimer indicating that the seller is not subject to licensure and the animal or meat is not subject to state regulation or inspection by a public health agency and that the animal or meat is not intended for resale; and The animal or meat is delivered directly from the seller to an informed end consumer and is sold only in Colorado and the sale does not involve interstate commerce. A person who makes a purchase under the bill is prohibited from reselling the animal or animal share. The bill clarifies that the seller is not liable in a civil action for damages caused by inadequately cooking or improperly preparing the animal or animal share. Section 2 limits the number of brand inspections for an animal share sale to a single inspection before slaughter. Each purchaser must be listed on the inspection certificate. The state board of stock inspection commissioners will promulgate rules establishing procedures for a single inspection.(Note: This summary applies to this bill as introduced.)
