Source: L. 2004: Entire part added with relocations, p. 1030, § 2, effective July 1. L. 2010: (2)(d), (2)(e), (3)(d), and (3)(e) amended and (5) added, (HB 10-1195), ch. 11, p. 62, § 1, effective February 24. L. 2011: (2)(d), (2)(e), (3)(d), (3)(e), and (5) amended, (HB 11-1005), ch. 194, p. 755, § 3, effective July 1. L. 2012: (2)(d), (2)(e), (3)(d), and (3)(e) amended, (HB 12-1037), ch. 251, p. 1248, § 3, effective June 4. L. 2019: IP(1)(d) amended, (HB 19-1162), ch. 266, p. 2512, § 2, effective August 2. L. 2021: (1)(a), (2), and (3) repealed, IP(4), (4)(b), and (4)(c) amended, and (4)(d), (4)(e), and (4)(f) added, (HB 21-1158), ch. 119, p. 456, § 2, effective September 7.
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