Colorado Code
Article 2 - County and Municipal Sales or Use Tax
§ 29-2-105. Contents of Sales Tax Ordinances and Proposals

(A.5) The exemption for sales of machinery or machine tools specified in section 39-26-709 (1), C.R.S., used in the processing of recovered materials by a business listed in the inventory prepared by the department of public health and environment pursuant to section 30-20-122 (1)(a)(V), C.R.S.;

Source: L. 67: p. 661, § 5. C.R.S. 1963: § 138-10-5. L. 69: pp. 1145, 1146, §§ 1, 1. L. 73: p. 242, § 26. L. 77: (1)(b) amended, p. 1398, § 1, effective July 1. L. 79: (1)(d) amended, p. 1429, § 13, effective July 3. L. 80: (1)(d) amended, p. 684, § 7, effective May 1; (1)(d) amended, p. 734, § 4, effective May 2; (1)(d) amended, p. 799, § 68, effective June 5. L. 81: (1) amended and (1)(f) added, p. 1402, § 2, effective June 9. L. 83: (1)(d) amended, p. 1208, § 1, effective April 28. L. 85: (2), (3), and (4) added, p. 1030, § 1, effective January 1, 1986. L. 87: (5) to (8) added, p. 1462, effective October 1. L. 94: (1)(d) amended, p. 1325, § 7, effective May 25. L. 95: (1)(d) amended, p. 329, § 2, effective April 27. L. 99: (1)(d) amended, p. 980, § 3, effective May 28; (1)(d) amended, p. 1324, § 5, effective July 1; (1)(d) amended, p. 1275, § 3, effective July 1; (1)(d) amended, p. 1356, § 4, effective January 1, 2000. L. 2000: (1)(d) amended, p. 550, § 5, effective July 1. L. 2001: (1)(d) amended, p. 382, § 3, effective July 1. L. 2002: (1.5) added, p. 253, § 3, effective April 12; (1)(f) amended, p. 1036, § 81, effective June 1. L. 2004: (1)(d) amended, p. 1036, § 3, effective July 1. L. 2008: (1)(d) R&RE, p. 1321, § 5, effective May 27; (1)(d) R&RE, p. 1545, § 3, effective May 28; (1)(d) R&RE, p. 967, § 1, effective August 5; (1)(f) repealed, p. 991, § 9, effective August 5; (1)(d) R&RE, p. 971, § 1, effective September 1. L. 2009: (1)(d)(I)(J) amended, (HB 09-1126), ch. 254, p. 1149, § 4, effective May 15; (9) added, (HB 09-1342), ch. 354, p. 1847, § 3, effective July 1. L. 2011: (1)(d)(II) repealed, (SB 11-178), ch. 216, p. 945, § 1, effective August 10; (10) added, (HB 11-1109), ch. 221, p. 954, § 1, effective August 10. L. 2012: (1)(d)(I)(I) amended, (HB 12-1045), ch. 191, p. 765, § 2, effective May 21; (1)(d)(I)(H) amended, (HB 12-1037), ch. 251, p. 1247, § 1, effective June 4. L. 2014: (1)(d)(I)(N) added, (HB 14-1159), ch. 229, p. 852, § 2, effective May 17; (1)(d)(I)(K) and (1)(d)(I)(L) amended and (1)(d)(I)(M) added, (HB 14-1178), ch. 234, p. 867, § 3, effective May 20. L. 2016: (1)(d)(I)(A) amended and (1)(d)(I)(A.5) added, (SB 16-124), ch. 258, p. 1058, § 2, effective June 8. L. 2017: IP(1) and IP(1)(d)(I) amended and (1)(d)(I)(O) added, (SB 17-267), ch. 267, p. 1467, § 23, effective May 30. L. 2018: IP(1) and IP(1)(d)(I) amended and (1)(d)(I)(P) added, (HB 18-1315), ch. 240, p. 1496, § 2, effective August 8. L. 2019: (1)(b) and (2) amended, (HB 19-1240), ch. 264, p. 2502, § 9, effective June 1; (1)(d)(I)(F) amended, (HB 19-1162), ch. 266, p. 2511, § 1, effective August 2. L. 2021: (1)(d)(I)(G) amended, (HB 21-1155), ch. 109, p. 433, § 2, effective May 7; (1)(d)(I)(F) amended, (HB 21-1158), ch. 119, p. 458, § 3, effective September 7.

Cross references: (1) For the legislative declaration contained in the 1999 act amending subsection (1)(d), see section 1 of chapter 318, Session Laws of Colorado 1999.
(2) For the legislative declaration contained in the 2002 act enacting subsection (1.5), see section 1 of chapter 92, Session Laws of Colorado 2002.
(3) For the legislative declaration contained in the 2008 act amending subsection (1)(d), see section 1 of chapter 332, Session Laws of Colorado 2008.
(4) For the legislative intent contained in the 2008 act amending subsection (1)(d), see section 9 of chapter 302, Session Laws of Colorado 2008.
(5) For the legislative declaration contained in the 2009 act amending subsection (1)(d)(I)(J), see section 1 of chapter 254, Session Laws of Colorado 2009.
(6) For the legislative declaration in HB 14-1178, see section 1 of chapter 234, Session Laws of Colorado 2014.
(7) For the legislative declaration in SB 17-267, see section 1 of chapter 267, Session Laws of Colorado 2017.