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Effective May 12, 2023, the Sales Use Tax Exemption Wildfire Disaster Construction Act (HB23-1240) initiates a refundable exemption for the state sales and use tax paid for construction and building materials used directly in rebuilding or repairing a qualified homeowner's qualified residential structure due to a declared wildfire disaster between Jan. 1, 2020, and Dec. 31, 2022. 

The Colorado Department of Revenue is working to implement the provisions of this law so taxpayers can start applying for a wildfire rebuild exemption certificate from their local government and submit refund claims for the exemption with the Department of Revenue. 

Please visit tax.colorado.gov/rebuilding-after-a-declared-wildfire-disaster to learn more or sign up to receive email notifications when updates are available.

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