Colorado Code
Part 1 - Sales Tax
§ 39-26-105. Vendor Liable for Tax - Definitions - Repeal

(I.3) "Catering industry" means establishments, not including the mobile food services industry or the food services contractor industry, that are primarily engaged in providing single event-based food services for events such as graduation parties, wedding receptions, business or retirement luncheons, or trade shows and that have equipment and vehicles to transport meals and snacks to events or to prepare food at an off-premise site. "Catering industry" includes banquet halls with catering staff.
(I.5) "Food services contractor industry" means establishments, not including the catering industry, that are primarily engaged in providing food services, for the convenience of the contracting organization or the contracting organization's customers, at institutional, governmental, commercial, or industrial locations of others, based on contractual arrangements with these types of organizations for a specified period of time, such as airline food service contractors; food concession contractors at sporting, entertainment, or convention facilities; or cafeteria food services contractors at schools, hospitals, or government offices.
(I.7) "Hotel-operated restaurant, bar, or catering service" means a restaurant or other eating places industry establishment or an alcoholic beverages drinking places industry establishment located on the premises of an establishment primarily engaged in providing short-term lodging facilities and known as a hotel, motor hotel, resort hotel, motel, bed-and-breakfast inn, tourist home, guest house, youth hostel, or housekeeping cabin, including a hotel facility with a casino on the premises. "Hotel-operated restaurant, bar, or catering service" includes the sale of single event-based food services described in subsection (1.3)(a)(I.3) of this section on the premises of the establishment. "Hotel-operated restaurant, bar, or catering service" does not include sales of rooms or accommodations, gifts and sundries, recreational services, conference rooms, convention services, laundry services, parking, and other services.

Source: L. 35: p. 1006, § 5. CSA: C. 144, § 5. L. 37: p. 1082, § 1. L. 45: p. 578, § 2. CRS 53: § 138-6-5. C.R.S. 1963: § 138-5-5. L. 64: p. 817, § 3. L. 65: p. 1122, § 1. L. 67: p. 523, § 1. L. 70: p. 395, § 1. L. 76: (1)(a) amended, p. 785, § 1, effective April 6. L. 89: (1)(a) amended, p. 1502, § 8, effective July 1, 1990. L. 99: (1) amended and (3) added, p. 12, § 3, effective January 1, 2000. L. 2000: (1)(a) amended and (1)(e) added, p.1431, § 2, effective May 31. L. 2001: (1)(a) amended, p. 1280, § 56, effective June 5. L. 2003: (1)(a) and (1)(e) amended, p. 2635, § 1, effective June 5. L. 2009: (1)(f) added, (SB 09-212), ch. 3, p. 6, § 1, effective February 26; (1)(f)(I) amended, (SB 09-275), ch. 273, p. 1234, § 1, effective May 18. L. 2010: (1)(a) amended and (1)(e) repealed, (SB 10-212), ch. 412, pp. 2035, 2032, §§ 10, 1, effective July 1. L. 2011: (1)(g) added, (SB 11-223), ch. 154, p. 534, § 1, effective May 5. L. 2013: (1)(g)(I) amended, (HB 13-1295), ch. 314, p. 1651, § 6, effective May 28; entire section R&RE, (HB 13-1295), ch. 314, p. 1649, § 5, effective July 1, 2014. L. 2019: (1)(a)(I)(A), (1)(b), (1)(c)(I), (1)(c)(II), and (3) amended, (1)(a)(II) repealed, and (1.5) added, (HB 19-1240), ch. 264, p. 2498, § 4, effective October 1; (1)(c)(I), (1)(c)(II), (1)(c)(III), and (5)(c) amended and (1)(d) added, (HB 19-1245), ch. 199, p. 2158, § 6, effective October 1. L. 2020, 1st Ex. Sess.: (1)(a)(I)(A) amended and (1.3) added, (HB 20B-1004), ch. 3, p. 22, § 2, effective December 7. L. 2021: (1.3)(a)(I.3), (1.3)(a)(I.5), (1.3)(a)(I.7), (1.3)(c.5), and (1.3)(f.5) added and (1.3)(a)(III), (1.3)(a)(V), (1.3)(b)(I), and IP(1.3)(b)(II) amended, (HB 21-1265), ch. 231, p. 1224, § 1, effective June 14; (1)(d)(IV) added, (HB 21-1312), ch. 299, p. 1796, § 10, effective July 1.
Editor's note: Subsection (1)(g)(I) was amended in House Bill 13-1295. Those amendments are superseded by the repeal and reenactment of this section in the same House Bill 13-1295, effective July 1, 2014.
Cross references: (1) For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 314, Session Laws of Colorado 2013.
(2) For the short title ("Affordable Housing Act of 2019") and the legislative declaration in HB 19-1245, see sections 1 and 2 of chapter 199, Session Laws of Colorado 2019.
(3) For the legislative declaration in HB 20B-1004, see section 1 of chapter 3, Session Laws of Colorado 2020, First Extraordinary Session.
(4) For the legislative declaration in HB 21-1312, see section 1 of chapter 299, Session Laws of Colorado 2021.