Under current law, a marijuana transporter license cannot be transferred with a change of ownership. The act removes this prohibition. (Note: This summary applies to this bill as enacted.)
The act repeals a section of the "State Administrative Procedure Act" to remove obsolete or redundant provisions relating to the process for reviewing executive agency rules. The act also amends provisions in statute concerning executive agency rules to reflect current drafting practices relating to, among other practices, the use of gender-neutral language in statute. (Note: This summary applies to this bill as enacted.)
The bill requires an employer that imposes a COVID-19 vaccine requirement to grant an employee an exemption if the employee submits a written request stating that compliance with the requirement would endanger the employee's or household member's health and well-being or would violate or conflict with the employee's sincerely held religious beliefs. If an employer terminates an employee for failing to comply with the employer's COVID-19 vaccine requirement, the terminated employee is not disqualified from eligibility for unemployment benefits.(Note: This summary applies to this bill as introduced.)
State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022. (Note: This summary applies to this bill as enacted.)
The act allows an owner of special mobile machinery who regularly rents or leases the special mobile machinery and who pays specific ownership tax on a monthly basis in an amount equal to 2% of the rental or lease payments for the special mobile machinery to apply to the department of revenue for a registration exempt certificate. The department shall issue the certificate if:The department verifies that the owner regularly has 1,000 or more items of such special mobile machinery in the state; Each item of such special mobile machinery is clearly marked or painted in a manner that identifies it as being owned by the owner; Each item of such special mobile machinery bears a visible and readily identifiable unique identification number assigned by the owner; and Each item of such special mobile machinery bears a visible toll-free telephone number for the owner that can be used for verification of ownership. The owner of any item of special mobile machinery that is covered by a registration exempt certificate is required to pay, at the time during each calendar year in which specific ownership tax is first paid for the item, all fees and surcharges that would otherwise be paid at the time of registration; except that the owner is not required to pay any fee imposed for the purpose of covering the direct costs of license plates, decals, or validating tabs or the direct costs incurred by an authorized agent of the department of revenue in registering or issuing license plates, decals, or validating tabs for the item.(Note: This summary applies to this bill as enacted.)
The act requires an off-highway vehicle to have a certificate of title in order to be transferred on or after July 1, 2023, unless the vehicle is exempt. Personal watercraft is added to the definition of off-highway vehicles, which requires registration.The act also exempts private transfers of off-highway vehicles from sales and use tax if the transfer occurred between individuals who are not dealers on or after July 1, 2014, and before July 1, 2023.Off-highway vehicle dealers are authorized to access the department of revenue's ownership and lienholder records to verify motor vehicle ownership and lienholding information to prevent fraud.Notwithstanding the requirement that an off-highway vehicle have a title to be transferred, the act authorizes a dealer to purchase an off-highway vehicle that was never titled if the dealer obtains an affidavit from the owner and the vehicle was:Privately transferred before July 1, 2023; or Used exclusively for agricultural purposes on private land. The act appropriates $45,887 for use by the division of motor vehicles and $53,422 for use by the Colorado state patrol to implement the act.(Note: This summary applies to this bill as enacted.)
The act makes a number of modifications to the "Outdoor Advertising Act", including the following:Removing distinctions in the "Outdoor Advertising Act" based on the information on an advertising device, in order to create a content-neutral test for applying the "Outdoor Advertising Act"; Modifying the regulation by the "Outdoor Advertising Act" of advertising devices with a message center display, so that such devices may not be placed within 1,000 feet of each other on the same side of a highway and facing the same direction of travel; Revising the permitting system under the "Outdoor Advertising Act" to establish a timeline for the issuance of a permit or the rejection of a permit application and to create a process to appeal the denial of a permit application; Allowing a property owner to maintain a potential advertising device on their property without a permit, if the property owner executes an affidavit attesting that the potential advertising device is not an advertising device as defined under the "Outdoor Advertising Act"; Modifying the enforcement provisions in the "Outdoor Advertising Act" to remove the current misdemeanor penalty for violations of the act and to ensure that the Colorado department of transportation has the authority to seek a court order enjoining violations of the "Outdoor Advertising Act"; Removing exceptions from the "Outdoor Advertising Act" that allow the erection of new advertising devices along state highways designated as scenic byways by the transportation commission; and No longer allowing on-premise advertising devices to extend over the existing and future right-of-ways of any state highway.(Note: This summary applies to this bill as enacted.)
The complementary or alternative medicine pilot program (pilot program) currently applies to persons with a spinal cord injury. The act expands the pilot program to include persons with a primary condition of multiple sclerosis, a brain injury, spina bifida, muscular dystrophy, or cerebral palsy, with the total inability for independent ambulation directly resulting from one of these diagnoses. The act expands the pilot program to all eligible individuals in Colorado.The act appropriates $37,984 to the department of health care policy and financing for use by the executive director's office to implement the act.(Note: This summary applies to this bill as enacted.)
By enacting House Bill 19-1240 in 2019, concerning sales and use tax administration, the state codified the department of revenue's destination sourcing rule for state sales and use tax collection for sales and use taxes imposed by any statutory incorporated town, city, or county and for special districts. That bill allowed small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until 90 days after a geographic information system provided by the state is online and available for the retailer to determine the taxing jurisdiction in which an address resides. On April 1, 2021, the department of revenue issued a notice that the geographic information system is online and meets the requirements. Therefore, under current law, the small retailer exception to the sales tax destination sourcing rules will repeal on June 30, 2021.This act allows small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until February 1, 2022.(Note: This summary applies to this bill as enacted.)
The act creates a regulatory framework for individuals practicing as radon measurement professionals or radon mitigation professionals. On and after July 1, 2022, an individual is prohibited from practicing as a radon measurement professional or radon mitigation professional unless the individual is licensed by the director of the division of professions and occupations in the department of regulatory agencies. The act establishes the requirements to qualify for a license, exemptions to the licensure requirements, and the grounds upon which disciplinary action may be taken against a licensee.The regulation of radon professionals is scheduled to repeal on September 1, 2027. Before the repeal, the regulatory provisions are scheduled for sunset review by the department of regulatory agencies.The act appropriates $63,134 from the division of professions and occupations cash fund to the department of regulatory agencies to implement the act. Of this total amount, $40,308 is allocated to personal services, $6,875 is allocated to operating expenses, and $15,951 is allocated and reappropriated to the department of law for the provision of legal services.(Note: This summary applies to this bill as enacted.)
