Colorado Code
Article 13 - Scientific and Cultural Facilities District
§ 32-13-107. Sales and Use Tax Imposed - Collection - Administration of Tax - Use - Definitions

















































Source: L. 87: Entire article added, p. 1257, § 1, effective July 1. L. 94: (2) amended, p. 319, § 5, effective March 29; (1), (2), IP(3), IP(3)(a), IP(3)(a)(I), (3)(a)(II), (3)(a)(III), IP(3)(a)(IV), IP(3)(b), IP(3)(b)(I), (3)(b)(II)(B), (3)(b)(III), IP(3)(b)(IV), IP(3)(c), IP(3)(c)(I), (3)(c)(III), and IP(3)(c)(IV) amended and (4) added, p. 472, § 3, effective March 31; (3)(d) added, p. 484, § 3, effective March 31; (3)(a)(III) to (3)(a)(V), (3)(b)(I)(C), (3)(b)(I)(D), (3)(b)(III) to (3)(b)(V), (3)(c)(III) to (3)(c)(V) amended and (3)(b.5) added, p. 481, § 2, effective January 1, 1996. L. 99: (1)(a) amended, p. 982, § 6, effective May 28; (1)(a) amended, p. 1357, § 7, effective January 1, 2000. L. 2004: (1)(a) amended, p. 1041, § 8, effective July 1; (3)(a), IP(3)(b), (3)(b)(I), (3)(b)(III), (3)(b.5), IP(3)(c), IP(3)(c)(I), (3)(c)(I)(A), and (3)(c)(III) amended and (3)(c)(I)(C) added, p. 291, § 8, effective July 1, 2006. L. 2005: (3)(a)(I)(A), (3)(a)(II), (3)(a)(III), (3)(b)(III)(A), and (3)(c)(III) amended, p. 779, § 67, effective June 1. L. 2006: IP(3) amended and (5) added, p. 1780, § 3, effective June 6. L. 2009: IP(1)(a) amended, (HB 09-1342), ch. 354, p. 1849, § 8, effective July 1. L. 2013: (1)(a) amended, (HB 13-1272), ch. 337, p. 1965, § 3, effective January 1, 2014. L. 2016: (1)(a), IP(3), IP(3)(a), IP(3)(b), IP(3)(c), IP(3)(c)(I), (3)(c)(II), and (3)(c)(III) amended, (SB 16-016), ch. 135, p. 395, § 5, effective April 29; (3)(b)(I), (3)(c)(I)(A), and (3)(c)(I)(C) amended and (3)(c)(I)(D) added, (SB 16-016), ch. 135, p. 395, § 5, effective January 1, 2017; (3)(b)(II) amended, (SB 16-016), ch. 135, p. 395, § 5, effective January 1, 2018; (3)(a)(I) amended, (SB 16-016), ch. 135, p. 395, § 5, effective July 1, 2018. L. 2018: (3)(b)(I)(C) amended, (HB 18-1375), ch. 274, p. 1716, § 68, effective May 29.


Cross references: For the legislative declaration in the 2013 act amending subsection (1)(a), see section 1 of chapter 337, Session Laws of Colorado 2013.