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In 2013, the General Assembly enacted HB13-1272, which authorizes RTD and SCFD, for the first time, to levy sales and use taxes on food, beverages, cigarettes, advertising materials, and food containers. Both RTD and SCFD lobbied in support of the bill and RTD identified numerous projects that will receive the increased revenues generated by the bill.
The food tax applies to “candy,” or “a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. ‘Candy’ shall not include any preparation containing flour and shall require no refrigeration.” The beverage tax applies to “soft drinks,” or “nonalcoholic beverages that contain natural or artificial sweeteners,” but not “beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume.”
The cigarette tax includes items “likely to be offered to, or purchased by, consumers as a cigarette.” The advertising tax applies to “advertising materials that are distributed in Colorado by any person engaged solely and exclusively in the business of providing cooperative direct mail advertising.” The food container tax applies to “nonessential” food and beverage items, such as utensils, napkins, grocery bags, bags for bulk produce, carryout containers for leftover food, straws, toothpicks, stirring sticks, cup sleeves.
Titre original
BRIEF IN SUPPORT OF PLAINTIFF’S MOTION FOR PRELIMINARY INJUNCTION
In 2013, the General Assembly enacted HB13-1272, which authorizes RTD and SCFD, for the first time, to levy sales and use taxes on food, beverages, cigarettes, advertising materials, and foo…