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Manufactured Home Sales Tax Exemption

It became law on May 24, 2018.

CO HB 18-1315 · House Bill · 2018A

Stage
Became law
Started in
House
Sponsors
4
Latest action
May 24, 2018

What it does

Under current law, 48% of the purchase price of a manufactured home constructed in compliance with the federal 'National Manufactured Housing Construction and Safety Standards Act of 1974' (federal act) is exempt from state sales and use tax. The subsequent sale of the manufactured home is entirely exempt from state sales and use tax. These existing exemptions apply to any local government that imposes a sales and use tax based on the state tax. The bill entirely exempts manufactured homes constructed in compliance with the federal act from the state sales and use tax. The exemption automatically applies to a special district or other limited purpose authority that has the same tax base as…

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Where it stands

This bill passed and is now law.

  1. Introduced (Done)

  2. Committee (Done)

  3. Floor (Done)

  4. Law (Done)

    May 24, 2018

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

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Where it goes next

Once a bill is decided, the questions are about what is done with it in Colorado.

Work with this bill

Manufactured Home Sales Tax Exemption | 52