Supreme Court of Colorado
Tabor Foundation v. Regional Transportation District
April 23, 20182018 CO 29
Summary
The court held that legislation producing only an incidental and de minimis increase in tax revenue does not constitute a "new tax" or a "tax policy change" requiring advance voter approval under TABOR. House Bill 13-1272 realigned the Districts' sales-tax exemptions with the State's to simplify tax administration, and its projected 0.6% revenue increase was incidental to that purpose and de minimis relative to the Districts' overall revenues and budgets. The court therefore affirmed the judgment upholding the Bill's constitutionality.