HomeMy WebLinkAboutR24-023 Adopting Exemptions to County Sales Tax - Amending Reso 81-33 and Reso 95-95 DocuSign Envelope ID:4416797E-A0E9-4F28-965E-2B134F487CD5
Commissioner McQueeney moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO.2024 - 023
AMENDMENT OF RESOLUTION 81-33 AND RESOLUTION 95-95
EXPRESSLY ADOPTING EXEMPTIONS TO COUNTY SALES TAX
WHEREAS, the Eagle County Board of County Commissioners ("Board") adopted
Resolution 81-33 on September 22, 1981, which referred to Eagle County voters ("Voters") a
question proposing the creation of a one percent(1%)tax County-wide sales on the sale of
tangible personal property at retail and the furnishing of services; and
WHEREAS, Voters approved the creation of the County-wide sales tax at the election
held on November 3, 1981, which has been in effect since January 1, 1982; and
WHEREAS, the Board adopted Resolution 95-95 on August 14, 1995, which referred to
Voters a question proposing the increase of the County-wide sales and use taxes by one-half of
one percent(0.5%) for the purposes of financing, constructing, operating, or maintaining a mass
transportation system within the County; and
WHEREAS, Voters approved the increase of the County-wide sales tax at the election
held on November 7, 1995, which has been in effect since January 1, 1996; and
WHEREAS, consistent with Resolution 81-33, Resolution 95-95, and Colorado law, the
County currently has exemptions from sales tax collections for the following:
• Food for domestic home consumption C.R.S. §§ 39-26-707(1)(e) & 39-26-
102(4.5), as amended;
• Machinery and machine tools C.R.S. § 39-26-709(1)(a), as amended;
• Gas, electricity, and other specified fuels for residential use C.R.S. § 39-26-
715(1)(a)(II), as amended; and
• Renewable energy components C.R.S. § 39-26-724, as amended; and
WHEREAS, additional sales tax exemptions have been made available to counties under
C.R.S. § 29-2-105(l)(d)(I); and
WHEREAS, the Board, upon consideration, believes that it is in the public interest to
exempt additional tangible personal property from the collection of sales tax.
DocuSign Envelope ID:4416797E-A0E9-4F28-965E-2B134F487CD5
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO:
THAT, Resolution 81-33 and Resolution 95-95 are amended and the following are hereby
expressly exempted from the Eagle County sales tax:
1. Incontinence products and diapers as specified and defined in C.R.S. § 29-
2-105(1)(d)(I)(R) and C.R.S. § 39-26-717(2)(n), as amended; and
2. Period products as specified and defined in C.R.S. § 29-2-105(1)(d)(I)(Q)
and C.R.S. § 39-26-717(2)(m), as amended.
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DocuSign Envelope ID:4416797E-A0E9-4F28-965E-2B134F487CD5
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of
Eagle,State of Colorado,at its regular meeting held the 16th day of April ,
2024.
c— DocuSigned by:
0f"64,06 COUNTY OF EAGLE, STATE OF
s COLORADO, By and Through Its
`a.a"°o BOARD OF COUNTY COMMISSIONERS
ATTEST: DocuSigned by: DocuSigned by:
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Clerk to the Board of Matt Scherr
County Commissioners County Commissioners Chair
DocuSigned by:
CA4AC128F8AA47A.
Jeanne McQueeney
Commissioner
Kathy Chandler-Henry
Commissioner
Commissioner scherr seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
Commissioner Scherr Aye
Commissioner McQueeney Aye
Commissioner Chandler-Henry Absent
This resolution passed by 2/0 _vote of the Board of County Commissioners of the
County of Eagle, State of Colorado
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