Colorado Code
Part 7 - Sales and Use Tax Exemptions
§ 39-26-706. Miscellaneous Sales and Use Tax Exemptions - Internet Access - Refractory Materials - Precious Metal Bullion and Coins















Source: L. 2004: Entire part added with relocations, p. 1019, § 2, effective July 1. L. 2009: (1) amended, (HB 09-1342), ch. 354, p. 1846, § 1, effective July 1. L. 2010: (5) added, (HB 10-1018), ch. 421, p. 2181, § 14, effective June 10. L. 2011: (1) amended, (HB 11-1296), ch. 181, p. 691, § 1, effective May 19. L. 2013: (1) amended, (HB 13-1144), ch. 304, p. 1615, § 1, effective July 1; (1)(c) amended, (HB 13-1272), ch. 337, p. 1967, § 6, effective January 1, 2014. L. 2014: (5) amended, (HB 14-1352), ch. 351, p. 1595, § 9, effective July 1.
Editor's note: The provisions of this section are similar to several former provisions of §§ 39-26-114 and 39-26-203 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 the 2013 act amending subsection (1)(c), see section 1 of chapter 337, Session Laws of Colorado 2013.

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