Sen. Rob Woodward

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 bill prohibits the parks and wildlife commission from requiring or adopting rules requiring a hunting or fishing license to enter, use, or occupy a state wildlife area unless the person is doing so to hunt or fish. (Note: This summary applies to this bill as introduced.)

The bill prohibits the division of parks and wildlife from awarding more than one-third of big game hunting licenses to nonresidents in a limited license draw. This prohibition does not apply to leftover licenses. (Note: This summary applies to this bill as introduced.)

The bill exempts a business from a public health agency order or executive order requiring businesses to close if: The products sold or services offered by the business are also available at a business that has not been required by the applicable order to cease or limit operations and the open business is operating at a physical location in the geographical area that is subject to the order; and The business that is required by the applicable order to limit or cease operations complies with any safety precautions that the order requires of businesses that are permitted to continue operations.(Note: This summary applies to this bill as introduced.)

Under current law, if an eligible elector is unable to sign a mail ballot issued to the elector, the elector may provide the self-affirmation required to cast the ballot by making a mark on the self-affirmation, with or without assistance, witnessed by another registered elector (witness). The bill requires the envelope used for the ballot's return to show a place for the witness to list the witness's voter identification number, and the witness is required to write the witness's voter identification number on the return envelope. The county clerk is required to verify the witness's signature. A witness must be registered in the same county in which the elector completing the self-affirmation is registered. A returned ballot for which an elector's self-affirmation has been witnessed in a manner that does not satisfy the requirements of the bill will be treated as a provisional ballot.(Note: This summary applies to this bill as introduced.)

An entity is not liable for any damages that result from exposure, loss, damage, injury, or death arising out of COVID-19 unless: A claimant proves by clear and convincing evidence that the exposure, loss, damage, injury, or death was caused by the entity's failure to comply with public health guidelines; or The exposure, loss, damage, injury, or death was caused by gross negligence or a willful and wanton act or omission of the entity. The bill is repealed 2 years after the date the governor terminates the state of disaster emergency declared on March 11, 2020. (Note: This summary applies to this bill as introduced.)

The bill exempts a business from a public health agency order or executive order requiring businesses to close if: The products sold or services offered by the business are also available at a business that has not been required to cease or limit operations by the order and the open business is operating at a physical location in the area affected by the order; and The business that was required to limit or cease operations complies with any safety precautions that the order requires of businesses that are permitted to continue operations.(Note: This summary applies to this bill as introduced.)

For the period commencing on the first day of the legislative session beginning in January of 2021, and ending on the day before the first day of the legislative session beginning in January of 2022, the act freezes the annual base compensation of members of the general assembly at $40,242, which is the same amount as the annual base compensation for members of the general assembly whose terms commenced on the first day of the legislative session beginning in January of 2019. (Note: This summary applies to this bill as enacted.)