Colorado § 29-2-103.8 Sales tax for health-care services

Colorado Statutes

§ 29-2-103.8 — Sales tax for health-care services

Colorado § 29-2-103.8

Title 29Government

Art.County and Municipal Sales or Use Tax

This text of Colorado § 29-2-103.8 (Sales tax for health-care services) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 29-2-103.8 (2026).

Text

(1)In addition to any sales tax imposed pursuant to section 29-2-103, each county in the state is authorized to levy a county sales tax for the purpose of providing, directly or indirectly, health-care services to residents of the county who are in need of health-care services. The sales tax for health-care services shall be collected, administered, and enforced by the department of revenue as specified in part 2 of this article 2.

(2)(a) Any county in which health-care services are provided may enter into intergovernmental agreements with any municipality or other county or may enter into contractual agreements with any private provider or health service district, as defined in section 32-1-103 (9), C.R.S., for the purpose of providing health-care services within the county. (

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(1) In addition to any sales
tax imposed pursuant to section 29-2-103, each county in the state is authorized to
levy a county sales tax for the purpose of providing, directly or indirectly, health-care services to residents of the county who are in need of health-care services. The
sales tax for health-care services shall be collected, administered, and enforced by
the department of revenue as specified in part 2 of this article 2.

(2) (a) Any county in which health-care services are provided may enter into
intergovernmental agreements with any municipality or other county or may enter
into contractual agreements with any private provider or health service district, as
defined in section 32-1-103 (9), C.R.S., for the purpose of providing health-care
services within the county.

(b) Any county that uses sales tax revenues imposed pursuant to this section
for the provision of health-care services shall establish standards for such services.

(3) (a) No sales tax shall be levied pursuant to the provisions of subsection (1)
of this section until the proposal has been referred to and approved by the eligible
electors of the county in accordance with the provisions of this article.

(b) Any proposal for the levy of a sales tax in accordance with paragraph (a)
of this subsection (3) shall only be submitted to the eligible electors of the county
on the date of the state general election or on the first Tuesday in November of an
odd-numbered year, and any election on the proposal shall be conducted by the
county clerk and recorder in accordance with the Uniform Election Code of 1992,
articles 1 to 13 of title 1, C.R.S.

(4) All revenues collected from a county sales tax imposed pursuant to this
section shall be credited to a special fund in the county treasury known as the
county health care services fund. The fund shall be used only for the purpose of
providing health-care services in accordance with this section.

Legislative History

Source: L. 2007: Entire section added, p. 1200, � 16, effective July 1. L. 2008: (3)(a) amended, p. 991, � 7, effective August 5. L. 2024: (1) amended, (SB 24-025), ch. 144, p. 555, � 8, effective July 1, 2025.