Proposed

CO Sales & Use Tax Exemption

State of ColoradoOffice of the State Architect

Effective July 1, 2024Last updated October 9, 2026

01 / Project eligibility

Project eligibilityVoluntary

Whether a project is in scope.

Project types

New ConstructionMajor RenovationAddition/ExpansionTenant Improvement

Construction types

InstitutionalResidential MultifamilyResidential Single FamilyAffordable HousingMixed-UseIndustrialCommercialHospitalityData Centers

ThresholdAll projects are eligible

Project life cyclePrivate sector construction

02 / Covered materials

Covered materialsIncentive

Concrete limits, in A1–A3 global warming potential.
Product type	Tier 1	Scope	Unit
Ready-Mix Concrete
2,500 psi	232	A1–A3	kgCO₂e/m³
3,000 psi	255	A1–A3	kgCO₂e/m³
4,000 psi	301	A1–A3	kgCO₂e/m³
5,000 psi	358	A1–A3	kgCO₂e/m³
6,000 psi	379	A1–A3	kgCO₂e/m³
8,000 psi	440	A1–A3	kgCO₂e/m³
LW 3,000 psi	484	A1–A3	kgCO₂e/m³
LW 4,000 psi	532	A1–A3	kgCO₂e/m³
LW 5,000 psi	580	A1–A3	kgCO₂e/m³
Cement	1,112	A1–A3	kgCO₂e/t
Masonry
CMU, NW, f'm=2,000 psi	395	A1–A3	kgCO₂e/m³
CMU, NW, f'm=2,500 psi	395	A1–A3	kgCO₂e/m³
CMU, NW, f'm=3,000 psi	395	A1–A3	kgCO₂e/m³
CMU, medium weight	395	A1–A3	kgCO₂e/m³
CMU, lightweight	395	A1–A3	kgCO₂e/m³

03 / Compliance pathways

Compliance pathways

One route satisfies this program. Pick the one that matches how your project buys materials; every route ends in the same submittal review.

Product Specification

1 of 1

04 / EPD requirements

EPD requirements

What an Environmental Product Declaration has to satisfy.

Standards

ISO 14025ISO 14040ISO 14044ISO 21930

Product category rules

Any Valid Conforming PCR

Program operators

Any Qualified Operator

ValidityNo expiration limit

EPD SubmissionBefore purchase. The exemption applies at the point of sale, so the product should be on OSA’s eligible list when the material is bought. Manufacturers can add a product by submitting its EPD to OSA, which needs at least a week to review it and shares the updated list with the Department of Revenue. Tax already paid on an eligible product can be recovered with a refund claim.

05 / Incentives

Incentives

Sales Tax Exemption2.9% of eligible material cost · Eligible materials are exempt from Colorado’s 2.9% state sales and use tax. BuiltCold produces the exemption form for the seller and the refund claim for tax already paid.Eligibility · Applies Per Product. Each Product Qualifies When Its EPD Meets OSA’s GWP Limit And Is Approved By The OSA.

06 / Program contact

Program contact

Contact

Program head

Bailey Vigil

Department

Office of the State Architect

bailey.vigil@state.co.us

Phone

720-813-7937

Website

osa.colorado.gov

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