Colorado Code
Part 1 - Sales Tax
§ 39-26-104. Property and Services Taxed - Definitions - Repeal

Source: L. 35: p. 1005, § 4. CSA: C. 144, § 4. L. 37: p. 1081, § 1. L. 41: p. 661, § 4. L. 45: pp. 573, 578, §§ 1, 1. CRS 53: § 138-6-4. L. 59: p. 800, § 2. C.R.S. 1963: § 138-5-4. L. 64: p. 817, § 2. L. 78: (1)(e) amended, p. 512, § 1, effective May 5; (1)(b) amended, p. 508, § 2, effective July 1. L. 79: (1)(d) amended, (1)(d.1) and (1)(d.2) added, and (1)(e) R&RE, pp. 1428, 1440, §§ 7, 25, effective July 3. L. 80: (1)(d.1) and (1)(d.2) amended, p. 733, § 3, effective May 2. L. 82: (1)(d.1) amended and (1)(d.2) repealed, pp. 571, 572, §§ 1, 4, effective April 27. L. 2002: (1)(c) amended, p. 253, § 4, effective April 12. L. 2003: (1)(c)(IV) added, p. 2580, § 1, effective June 5. L. 2009: (1)(e) amended, (SB 09-121), ch. 421, p. 2338, § 1, effective June 4. L. 2012: (1)(e) amended, (SB 12-094), ch. 8, p. 23, § 2, effective July 1. L. 2013: IP(1) amended and (2) added, (HB 13-1295), ch. 314, p. 1647, § 4, effective July 1, 2014. L. 2019: IP(1) amended, (2) repealed, and (3) added, (HB 19-1240), ch. 264, p. 2494, § 3, effective June 1. L. 2021: (3)(c)(III) repealed and (3)(c)(IV) added, (SB 21-282), ch. 394, p. 2619, § 1, effective June 30; (1)(a) amended, (HB 21-1312), ch. 299, p. 1796, § 9, effective July 1.
Editor's note: Subsection (1)(d) provided for the repeal of subsection (1)(d), effective July 1, 1980. (See L. 79, p. 1440 .)
Cross references: (1) For the legislative declaration contained in the 2002 act amending subsection (1)(c), see section 1 of chapter 92, Session Laws of Colorado 2002.
(2) For the legislative declaration in the 2013 act amending the introductory portion to subsection (1) and adding subsection (2), see section 1 of chapter 314, Session Laws of Colorado 2013.
(3) For the legislative declaration in HB 21-1312, see section 1 of chapter 299, Session Laws of Colorado 2021.

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