Source: L. 2004: Entire part added with relocations, p. 1025, § 2, effective July 1. L. 2006: IP(2)(b)(II) amended, p. 1508, § 59, effective June 1. L. 2017: IP(2) and IP(2)(b)(II) amended, (SB 17-240), ch. 395, p. 2065, § 48, effective July 1. L. 2018: (2)(d) amended, (HB 18-1218), ch. 380, p. 2296, § 2, effective July 1; IP(2)(b)(II) amended, (SB 18-030), ch. 7, p. 140, § 14, effective October 1.
Cross references: For the legislative declaration contained in the 2004 act amending subsection (2)(b), as said amendment was relocated from § 39-26-203 (1)(b) as amended in House Bill 04-1241, see section 1 of chapter 203, Session Laws of Colorado 2004.
Structure Colorado Code
Article 26 - Sales and Use Tax
Part 7 - Sales and Use Tax Exemptions
§ 39-26-702. Department of Revenue - Rules
§ 39-26-703. Disputes and Refunds
§ 39-26-705. Miscellaneous Use Tax Exemptions - Printers Ink and Newsprint - Manufactured Goods
§ 39-26-707. Food, Meals, Beverages, and Packaging - Definitions
§ 39-26-708. Construction and Building Materials
§ 39-26-709. Machinery and Machine Tools - Definitions
§ 39-26-711. 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
§ 39-26-721. 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