us-co/statute/39/39-26-129 — Refund for property used in rural broadband service - legislative declaration - tax preference performance statement - definitions

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us-co/statute/39/39-26-129 — Refund for property used in rural broadband service - legislative declaration - tax preference performance statement - definitions - repeal · Axiom

(1) (a) The general assembly finds and declares that:

(I) Expanding access to wireless and other communication services is critical to the economic and social well-being of Colorado's residents and businesses. Reliable communications infrastructure supports education, health care, workforce development, and economic competitiveness.

(II) Colorado receives ongoing federal funding of more than one billion dollars to facilitate broadband deployment to unserved and underserved households in the state;

(III) Requiring communications providers to pay sales and use taxes on federal-funded and state-funded deployment is counterproductive, because it reduces the efficacy and impact of these grants by effectively taxing money intended for communications expansion and creating a structural inefficiency;

(IV) The purpose of this section is to update and streamline the administration of the existing sales tax rebate for broadband infrastructure enacted in 2014. This section ensures that tax relief is more efficiently delivered, more effectively targets areas of Colorado in need of communication services, and eases the administrative burden on communications providers that apply for the existing rebate program.

(V) Wireless telecommunications technologies, while seemingly independent, critically rely on forms of broadband like fiber and landline networks for essential functions, such as backhaul, which connects cell towers to the internet backbone and which is often performed by nonwireless providers. Therefore, the policies that impact broadband infrastructure must consider the interconnectedness of all technologies, including the dependence of wireless telecommunications on the broader ecosystem, to ensure effective and comprehensive wireless and broadband access for all Coloradans.

(b)Pursuant to section 39-21-304, the general assembly…∀ 3#

(b) Pursuant to section 39-21-304, the general assembly adopts the following tax preference performance statement for the exemption created in this section:

(I) The sales and use tax exemption established in this section is intended to:

(A) Eliminate the structural inefficiency associated with taxing broadband deployment grants;

(B) Streamline the administration of tax relief for providers; and

(II) The effectiveness of this tax expenditure shall be measured by:

(A) The total amount of private and public investment in broadband infrastructure within Colorado, including infrastructure financed in part by state and federal grants;

(B) The extent to which broadband providers utilize the exemption to increase the efficiency of broadband deployment and to reduce project costs; and

(C) The amount by which administrative burdens on broadband providers are reduced, including the number of entities utilizing the sales tax refund compared to those previously applying for the sales tax refund.

(2) As used in this section, unless the context otherwise requires:

(a) Broadband provider means a person that provides broadband service.

(b) Broadband service means any communications service having the capacity to transmit data to enable a subscriber to the service to originate and receive high-quality voice, data, graphics, and video at speeds of at least four megabits per second for download and one megabit per second for upload or the federal communications commission's definition of broadband service, whichever is faster.

(c)Target area means the unincorporated part of a county…∀ 2#

(c) Target area means the unincorporated part of a county or a municipality with a population of less than thirty thousand people, according to the most recently available population statistics of the United States bureau of the census.

(3) Except as provided in subsection (5) of this section, for the calendar year commencing January 1, 2014, and for each calendar year thereafter prior to January 1, 2027, a broadband provider is allowed to claim a refund of all the state sales and use tax the provider pays pursuant to parts 1 and 2 of this article 26 for tangible personal property that is installed in a target area for the provision of broadband service.

(4) To claim the refund allowed by subsection (3) of this section, a taxpayer must submit a refund application to the department of revenue, on a form provided by the department, no earlier than January 1 and no later than April 1 of the calendar year following the calendar year in which the tax is paid. Along with the application, the taxpayer must provide proof of the state sales and use taxes paid by the broadband provider in the immediately preceding calendar year and proof that the tangible personal property was deployed in a target area for the provision of broadband service. A taxpayer must also provide any additional information with the application that the department of revenue requires by rule, which may include, without limitation, a detailed list of all expenditures that support a claim for a refund, the name and addresses of an individual who maintains records of such expenditures, and a statement that the taxpayer agrees to furnish records of all such expenditures to the department of revenue upon request. The department shall not refund any moneys to a taxpayer unless the taxpayer has complied with this subsection (4).

(5) The total amount of the refunds made under this section may not exceed one million dollars for a calendar year. The department of revenue shall not pay a refund for a calendar year until after the application deadline set forth in subsection (4) of this section has passed. If the total amount of approved refunds exceeds one million dollars, the department shall prorate the refunds made to all taxpayers.

(6) This section is repealed, effective December 31, 2030.

in view

Whole section

Encodings · 8

minimum_broadband_download_speedCO 39 § 39-26-129 (b) · parameter

39-26-129(b)

name: minimum_broadband_download_speed
kind: parameter
dtype: Decimal
source: 39-26-129(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-129
          excerpt: at least four megabits per second for download
versions:
  - effective_from: '2014-01-01'
    formula: '4'

minimum_broadband_upload_speedCO 39 § 39-26-129 (b) · parameter

39-26-129(b)

name: minimum_broadband_upload_speed
kind: parameter
dtype: Decimal
source: 39-26-129(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-129
          excerpt: one megabit per second for upload
versions:
  - effective_from: '2014-01-01'
    formula: '1'

target_area_population_limitCO 39 § 39-26-129 (c) · parameter

39-26-129(c)

name: target_area_population_limit
kind: parameter
dtype: Count
source: 39-26-129(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-129
          excerpt: population of less than thirty thousand people
versions:
  - effective_from: '2014-01-01'
    formula: '30000'

annual_refund_capCO 39 § 39-26-129 · parameter

39-26-129(5)

name: annual_refund_cap
kind: parameter
dtype: Money
period: Year
unit: USD
source: 39-26-129(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-26-129
          excerpt: may not exceed one million dollars for a calendar year
versions:
  - effective_from: '2014-01-01'
    formula: '1000000'

broadband_providerCO 39 § 39-26-129 (a) · derived

39-26-129(a)

name: broadband_provider
kind: derived
entity: Business
dtype: Judgment
period: Year
source: 39-26-129(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-129
versions:
  - effective_from: '2014-01-01'
    formula: provides_broadband_service

broadband_serviceCO 39 § 39-26-129 (b) · derived

39-26-129(b)

name: broadband_service
kind: derived
entity: CommunicationService
dtype: Judgment
period: Year
source: 39-26-129(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-129
versions:
  - effective_from: '2014-01-01'
    formula: |-
      communication_service_has_capacity_to_transmit_required_data
      and (
        (
          download_speed_megabits_per_second >= minimum_broadband_download_speed
          and upload_speed_megabits_per_second >= minimum_broadband_upload_speed
        )
        or service_meets_fcc_definition_of_broadband
      )

target_areaCO 39 § 39-26-129 (c) · derived

39-26-129(c)

name: target_area
kind: derived
entity: TargetArea
dtype: Judgment
period: Year
source: 39-26-129(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-129
versions:
  - effective_from: '2014-01-01'
    formula: |-
      is_unincorporated_part_of_a_county
      or (
        is_municipality
        and most_recently_available_census_population < target_area_population_limit
      )

refund_claim_amount_before_annual_limitCO 39 § 39-26-129 · derived

39-26-129(3)

name: refund_claim_amount_before_annual_limit
kind: derived
entity: Business
dtype: Money
period: Year
unit: USD
source: 39-26-129(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-26-129
          excerpt: >-
            a broadband provider is allowed to claim a refund of all the state
            sales and use tax
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-129
          excerpt: prior to January 1, 2027
versions:
  - effective_from: '2014-01-01'
    formula: >-
      if broadband_provider

      and tax_paid_in_refund_eligible_calendar_year

      and
      tangible_personal_property_installed_in_target_area_for_broadband_service:
        state_sales_and_use_tax_paid_on_qualifying_tangible_personal_property
      else: 0

▸rulespec code

Shown source

statutes/39/39-26-129.yaml

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View on GitHub

Rules

minimum_broadband_download_speed

Parameter(b) in text ↖

source: 39-26-129(b)

- name: minimum_broadband_download_speed
  kind: parameter
  dtype: Decimal
  source: 39-26-129(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-129
            excerpt: at least four megabits per second for download
  versions:
    - effective_from: '2014-01-01'
      formula: '4'

minimum_broadband_upload_speed

Parameter(b) in text ↖

source: 39-26-129(b)

- name: minimum_broadband_upload_speed
  kind: parameter
  dtype: Decimal
  source: 39-26-129(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-129
            excerpt: one megabit per second for upload
  versions:
    - effective_from: '2014-01-01'
      formula: '1'

target_area_population_limit

Parameter(c) in text ↖

source: 39-26-129(c)

- name: target_area_population_limit
  kind: parameter
  dtype: Count
  source: 39-26-129(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-129
            excerpt: population of less than thirty thousand people
  versions:
    - effective_from: '2014-01-01'
      formula: '30000'

annual_refund_cap

Parameter

source: 39-26-129(5)

- name: annual_refund_cap
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 39-26-129(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-26-129
            excerpt: may not exceed one million dollars for a calendar year
  versions:
    - effective_from: '2014-01-01'
      formula: '1000000'

broadband_provider

Derived(a) in text ↖

source: 39-26-129(a)

- name: broadband_provider
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: 39-26-129(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-129
  versions:
    - effective_from: '2014-01-01'
      formula: provides_broadband_service

broadband_service

Derived(b) in text ↖

source: 39-26-129(b)

- name: broadband_service
  kind: derived
  entity: CommunicationService
  dtype: Judgment
  period: Year
  source: 39-26-129(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-129
  versions:
    - effective_from: '2014-01-01'
      formula: |-
        communication_service_has_capacity_to_transmit_required_data
        and (
          (
            download_speed_megabits_per_second >= minimum_broadband_download_speed
            and upload_speed_megabits_per_second >= minimum_broadband_upload_speed
          )
          or service_meets_fcc_definition_of_broadband
        )

target_area

Derived(c) in text ↖

source: 39-26-129(c)

- name: target_area
  kind: derived
  entity: TargetArea
  dtype: Judgment
  period: Year
  source: 39-26-129(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-129
  versions:
    - effective_from: '2014-01-01'
      formula: |-
        is_unincorporated_part_of_a_county
        or (
          is_municipality
          and most_recently_available_census_population < target_area_population_limit
        )

refund_claim_amount_before_annual_limit

Derived

source: 39-26-129(3)

- name: refund_claim_amount_before_annual_limit
  kind: derived
  entity: Business
  dtype: Money
  period: Year
  unit: USD
  source: 39-26-129(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-26-129
            excerpt: a broadband provider is allowed to claim a refund of all the state sales and use tax
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-129
            excerpt: prior to January 1, 2027
  versions:
    - effective_from: '2014-01-01'
      formula: |-
        if broadband_provider
        and tax_paid_in_refund_eligible_calendar_year
        and tangible_personal_property_installed_in_target_area_for_broadband_service:
          state_sales_and_use_tax_paid_on_qualifying_tangible_personal_property
        else: 0

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-21-304inferredCO › Statutes › Title 39 › § 39-21-304