Colorado Code
Part 7 - Sales and Use Tax Exemptions
§ 39-26-709. Machinery and Machine Tools - Definitions

Source: L. 2004: Entire part added with relocations, p. 1022, § 2, effective July 1. L. 2007: (1)(a)(III) and (1)(a)(IV) added and (1)(c) amended, p. 1175, §§ 2, 3, effective May 23. L. 2008: (1)(a) amended, p. 1323, § 8, effective May 27. L. 2010: (1)(c)(III) amended, (HB 10-1192), ch. 8, p. 52, § 4, effective March 1. L. 2011: (1)(c)(III) amended, (HB 11-1293), ch. 299, p. 1440, § 5, effective July 1, 2012. L. 2016: (1)(a)(II) and (1)(c)(III) amended and (1)(c)(III.5) added, (SB 16-124), ch. 258, p. 1057, § 1, effective June 8. L. 2018: (1)(c)(III.5) amended and (1)(c)(III.6) added, (HB 18-1350), ch. 388, p. 2319, § 1, effective August 8.
Editor's note: Subsection (1) is similar to former § 39-26-114 (11), and subsection (2) is similar to former § 39-26-203 (1)(y), as they existed prior to 2004.
Cross references: (1) For the legislative declaration contained in the 2007 act enacting subsections (1)(a)(III) and (1)(a)(IV) and amending subsection (1)(c), see section 1 of chapter 281, Session Laws of Colorado 2007.
(2) For the legislative intent contained in the 2008 act amending subsection (1)(a), see section 9 of chapter 302, Session Laws of Colorado 2008.

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