Legislation modifying the state sales tax base - no impact on local government sales tax bases - no expansion of local authority to levy sales tax
(1) Notwithstanding the provisions of section 29-2-105 (1)(d), C.R.S., any provision of title 32, C.R.S., or any other provision of law, and except as set forth in subsection (3) of this section, the levying of sales tax on, exemption from sales tax for, or local option to levy sales tax on or provide an exemption from sales tax for any tangible personal property or services under the sales tax ordinance or resolution of any county, municipality, special district, authority, or other local government or political subdivision of the state shall not be affected in any way by the elimination, suspension, or modification of any sales tax exemption or any other legislative modification of the state sales tax base resulting from the enactment of any of the following bills:
(a)House Bill 10-1189, enacted in 2010;#
(a) House Bill 10-1189, enacted in 2010;
(b)House Bill 10-1190, enacted in 2010;#
(b) House Bill 10-1190, enacted in 2010;
(c)House Bill 10-1191, enacted in 2010;#
(c) House Bill 10-1191, enacted in 2010;