HB 1192 - Repealing Sales Tax Exemption - Colorado Key Vote

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Title: Repealing Sales Tax Exemption

Vote Smart's Synopsis:

Vote to repass a bill, after having concurred with Senate amendments thereto, that repeals the sales tax exemption for the purchase of standardized software, beginning March 1, 2010.

Highlights:

-Defines "standardized software" as computer software, including pre-written upgrades, that is not designed or developed to the specifications of a specific purchaser, or computer software that is designed and developed to the specifications of a specific purchaser but then sold to another purchaser (Sec. 2). -Specifies that the definition of "standardized software" includes the combination of two or more software programs or portions thereof, and software that is modified or enhanced (Sec. 2). -Specifies that the definition of "standardized software" does not include the following (Sec. 2):

    -Software that is a de minimis component of such software; -Software or information technology services that modify or enhance standardized software if there is a "reasonable, separately stated" charge, invoice, or other statement of price given to the purchaser for such software; -Software developed for an individual's or affiliate's own use, unless such software is subsequently sold; and -Maintenance agreements for the maintenance of standardized software.
-Prohibits the revenue derived from the suspension of the sales tax from funding additional full time state employees (Sec. 6). -Appropriates $94,322 to carry out provisions of this Act (Sec. 7).

NOTE: THE LEGISLATURE PROVIDES ITS MEMBERS WITH THE OPPORTUNITY TO BOTH VOTE ON WHETHER TO CONCUR WITH THE OPPOSING CHAMBER'S AMENDMENTS AND, IF THE CONCURRENCE VOTE SUCCEEDS, VOTE TO REPASS THE BILL AFTER THE AMENDMENTS ARE INCORPORATED. THIS IS A VOTE ON REPASSAGE OF THE BILL AFTER THE MEMBERS CONCURRED WITH THE OPPOSING CHAMBER'S AMENDMENTS.

See How Your Politicians Voted

Title: Repealing Sales Tax Exemption

Vote Smart's Synopsis:

Vote to pass a bill that repeals the sales tax exemption for the purchase of standardized software, beginning March 1, 2010.

Highlights:

-Defines "standardized software" as computer software, including pre-written upgrades, that is not designed or developed to the specifications of a specific purchaser, or computer software that is designed and developed to the specifications of a specific purchaser but then sold to another purchaser (Sec. 2). -Specifies that the definition of "standardized software" includes the combination of two or more software programs or portions thereof, and software that is modified or enhanced (Sec. 2). -Specifies that the definition of "standardized software" does not include the following (Sec. 2):

    -Software that is a de minimis component of such software; -Software or information technology services that modify or enhance standardized software if there is a "reasonable, separately stated" charge, invoice, or other statement of price given to the purchaser for such software; -Software developed for an individual's or affiliate's own use, unless such software is subsequently sold; and -Maintenance agreements for the maintenance of standardized software.
-Prohibits the revenue derived from the suspension of the sales tax from funding additional full time state employees (Sec. 6). -Appropriates $94,322 to carry out provisions of this Act (Sec. 7).

See How Your Politicians Voted

Title: Repealing Sales Tax Exemption

Vote Smart's Synopsis:

Vote to pass a bill that repeals the sales tax exemption for the purchase of standardized software, beginning March 1, 2010.

Highlights:

-Defines "standardized software" as computer software, including pre-written upgrades, that is not designed or developed to the specifications of a specific purchaser, or computer software that is designed and developed to the specifications of a specific purchaser but then sold to another purchaser (Sec. 2). -Specifies that the definition of "standardized software" includes the combination of two or more software programs or portions thereof, and software that is modified or enhanced to any degree (Sec. 2). -Specifies that the definition of "standardized software" does not include the following (Sec. 2):

    -Software that is a de minimis component of such software; -Software that modify or enhance standardized software if there is a "reasonable, separately stated" charge, invoice, or other statement of price given to the purchaser for such software; or -Maintenance agreements for the maintenance of standardized software.
-Appropriates 40 percent of revenue derived from the repeal of the sales tax exemption to preschool through 12th grade public education (Sec. 4). -Prohibits the revenue derived from the repeal of the sales tax exemption from funding additional full time state employees (Sec. 5). -Appropriates $94,322 to carry out provisions of this Act (Sec. 6).

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