Colorado enacted a use tax exemption for construction materials used to build and renovate public schools across the state, including home rule cities. In the past, this exemption was only in place by certain home rule cities. The cities that will be affected by this change are the ones that were charging a use tax on these materials – Westminster, Pueblo, Commerce City and Boulder. Public schools are those that serve any grades kindergarten through twelve that get their funding (in whole or in part) from the revenue raised from school district tax or general state tax. This exemption will act to equalize the educational opportunities across the state of Colorado, instead of the narrower tax exemptions that were potentially depriving certain local communities. However, opponents told the committee “the bill violates the taxing authority of Colorado’s home-rule cities provided in the state constitution and could face a legal challenge.” (Colorado Governor Jared Polis, H.B.1024, effective July 18, 2022)