Colorado Code
Part 7 - Sales and Use Tax Exemptions
§ 39-26-704. Miscellaneous Sales Tax Exemptions - Governmental Entities - Hotel Residents - Schools - Exchange of Property

(1.5) All transactions specified in section 29-4-227 (1), C.R.S., are exempt from taxation under the provisions of parts 1 and 2 of this article.







Source: L. 2004: Entire part added with relocations, p. 1018, § 2, effective July 1. L. 2016: (1.5) added, (HB 16-1006), ch. 177, p. 610, § 3, effective August 10. L. 2020: (2) amended, (HB 20-1182), ch. 58, p. 198, § 2, effective September 14; (3) amended, (HB 20-1020), ch. 53, p. 185, § 2, effective September 14.
Editor's note: The provisions of this section are similar to several former provisions of § 39-26-114 as they existed prior to 2004. For a detailed comparison, see the comparative tables located in the back of the index.
Cross references: For the legislative declaration in HB 16-1006, see section 1 of chapter 177, Session Laws of Colorado 2016. For the legislative declaration in HB 20-1020, see section 1 of chapter 53, Session Laws of Colorado 2020. For the legislative declaration in HB 20-1182, see section 1 of chapter 58, Session Laws of Colorado 2020.

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