Colorado Code
Part 7 - Sales and Use Tax Exemptions
§ 39-26-715. Fuel and Oil - Definitions
























Source: L. 2004: Entire part added with relocations, p. 1029, § 2, effective July 1. L. 2010: (2)(b) amended, (HB 10-1190), ch. 6, p. 42, § 2, effective February 24. L. 2015: IP(1)(a) and IP(2) amended and (1)(a)(III), (2)(d), and (4) added, (HB 15-1012), ch. 55, p. 133, § 2, effective March 26. L. 2016: (1)(a)(II) and (2)(c) amended, (HB 16-1457), ch. 315, p. 1274, § 2, effective June 10. L. 2021: IP(2) and (2)(a)(I) amended, (HB 21-1158), ch. 119, p. 456, § 1, effective September 7.


Cross references: (1) For the legislative declaration in HB 15-1012, see section 1 of chapter 55, Session Laws of Colorado 2015.
(2) For the legislative declaration in HB 16-1457, see section 1 of chapter 315, Session Laws of Colorado 2016.

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