Colorado Code
Part 7 - Sales and Use Tax Exemptions
§ 39-26-703. Disputes and Refunds



















Source: L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1. L. 2011: (1), (2), and (3) amended and (2.5) added, (HB 11-1265), ch. 228, p. 978, § 3, effective May 27. L. 2013: (2)(d) amended, (HB 13-1009), ch. 73, p. 233, § 1, effective August 7. L. 2017: (2)(d) and (2.5)(a) amended, (SB 17-112), ch. 144, p. 484, § 5, effective April 18. L. 2019: (2)(c) and (2)(c.5) amended, (HB 19-1245), ch. 199, p. 2160, § 8, effective August 2.


Cross references: (1) For the legislative declaration in the 2011 act amending subsections (1), (2), and (3) and adding subsection (2.5), see section 1 of chapter 228, Session Laws of Colorado 2011.
(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.

Structure Colorado Code

Colorado Code

Title 39 - Taxation

Article 26 - Sales and Use Tax

Part 7 - Sales and Use Tax Exemptions

§ 39-26-701. Definitions

§ 39-26-702. Department of Revenue - Rules

§ 39-26-703. Disputes and Refunds

§ 39-26-704. Miscellaneous Sales Tax Exemptions - Governmental Entities - Hotel Residents - Schools - Exchange of Property

§ 39-26-705. Miscellaneous Use Tax Exemptions - Printers Ink and Newsprint - Manufactured Goods

§ 39-26-706. Miscellaneous Sales and Use Tax Exemptions - Internet Access - Refractory Materials - Precious Metal Bullion and Coins

§ 39-26-707. Food, Meals, Beverages, and Packaging - Definitions

§ 39-26-708. Construction and Building Materials

§ 39-26-709. Machinery and Machine Tools - Definitions

§ 39-26-710. Railroads - Construction and Building Materials - Tangible Personal Property - Work Equipment - Rolling Stock

§ 39-26-711. Aircraft - Tangible Personal Property

§ 39-26-711.5. Aircraft - Use Outside State

§ 39-26-711.8. Aircraft - Use Outside State - On-Demand Air Carriers

§ 39-26-711.9. Historic Aircraft on Loan for Public Display - Definition

§ 39-26-712. Trailers and Trucks

§ 39-26-713. Tangible Personal Property

§ 39-26-714. Vending Machines - Definitions

§ 39-26-715. Fuel and Oil - Definitions

§ 39-26-716. Agriculture and Livestock - Special Fuels - Definitions

§ 39-26-717. Drugs and Medical and Therapeutic Devices - Definitions

§ 39-26-718. Charitable Organizations - Association or Organization of Parents and Teachers of Public School Students

§ 39-26-719. Motor Vehicles

§ 39-26-720. Bingo Equipment

§ 39-26-721. Manufactured Homes

§ 39-26-723. Colorado Wood Products - Repeal

§ 39-26-724. Components Used to Produce Energy From a Renewable Energy Source - Definitions

§ 39-26-725. Sales Related to a School - Definitions

§ 39-26-726. Medical Marijuana - Debilitating Conditions and Ability to Purchase

§ 39-26-727. Tribal Exemption - Motor Vehicles - Partial Interest - Definition - Legislative Declaration

§ 39-26-728. Property for Use in Space Flight - Definitions

§ 39-26-729. Retail Sales of Marijuana