Colorado Code
Part 1 - Sales Tax
§ 39-26-113. Collection of Sales Tax - Motor Vehicles - Off-Highway Vehicles - Exemption - Process for Motor Vehicles Sold at Auction - Exception - Definition

(5.5) The sale of personal property on which a specific ownership tax has been paid or is payable is exempt from the sales tax imposed by any special district or authority authorized to levy a sales tax pursuant to title 24, 25, 29, 30, 32, 37, or 43, when the sale meets both of the following conditions:











Source: L. 35: p. 1009, § 5. CSA: C. 144, § 14. L. 37: p. 1085, § 1. L. 41: p. 661, § 5. CRS 53: § 138-6-13. C.R.S. 1963: § 138-5-13. L. 71: p. 1263, § 1. L. 77: (5) added, p. 1827, § 1, effective July 23; (1) and (2) amended, p. 1743, § 6, effective January 1, 1978. L. 79: (5)(c) repealed, p. 1463, § 1, effective June 29. L. 84: (5)(b) amended, p. 1123, § 37, effective June 7. L. 95: (6) added, p. 889, § 1, effective May 25. L. 2013: (1), (6)(a), and (6)(b) amended and (8) added, (SB 13-280), ch. 407, p. 2377, § 2, effective June 5; (7) added, (SB 13-134), ch. 80, p. 254, § 1, effective August 7. L. 2018: (6)(b) and (7)(b) amended, (SB 18-030), ch. 7, p. 140, § 13, effective October 1. L. 2019: (5.5) added, (HB 19-1240), ch. 264, p. 2501, § 5, effective June 1.
Cross references: For vehicles required to be registered, see § 42-3-102.

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