Colorado Code
Part 7 - Sales and Use Tax Exemptions
§ 39-26-707. Food, Meals, Beverages, and Packaging - Definitions

(2.5) For purposes of this section, "retirement community" means:






Source: L. 2004: Entire part added with relocations, p. 1020, § 2, effective July 1. L. 2009: (2)(a) amended, (SB 09-121), ch. 421, p. 2338, § 2, effective June 4. L. 2010: (1)(c), (1)(d), (2)(b), and (2)(c) amended and (4) added, (HB 10-1194), ch. 10, p. 58, § 1, effective February 24; (1.5) and (3) added and (2)(d) amended, (HB 10-1191), ch. 7, p. 45, §§ 1, 2, effective February 24; (2)(a) amended, (HB 10-1422), ch. 419, p. 2121, § 175, effective August 11. L. 2016: (1)(f), (2)(e), and (2.5) added, (HB 16-1187), ch. 205, p. 733, § 2, effective June 1. L. 2017: (2.5)(b) amended, (SB 17-226), ch. 159, p. 591, § 11, effective August 9. L. 2021: IP(1) and (1)(a) amended, (HB 21-1155), ch. 109, p. 434, § 5, effective May 7; IP(2) amended and (2)(f) and (2)(g) added, (HB 21-1177), ch. 55, p. 228, § 1, effective September 7.


Cross references: For the legislative declaration in HB 16-1187, see section 1 of chapter 205, Session Laws of Colorado 2016.

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